- Name
- Council Tax Empty Property Charges Policy
- Summary
-
Council Tax charges for empty properties
The Council Tax charges for empty properties are shown in the table below.
The Empty Property Premium is added when a property has been empty of furniture for 1 year or more and no one is living there.
Type of empty property Year 1 Year 2 onwards - 100% Empty Property Premium applies Year 6 onwards - 200% Empty Property Premium applies (properties empty 5 or more years) Year 11 onwards - 300% Empty Property Premium applies (properties empty 10 or more years) Empty properties which are uninhabitable due to major repairs and alterations (class D) 100% charge 200% charge 300% charge 400% charge Properties which are unoccupied and unfurnished (Class C) 100% charge 200% charge 300% charge 400% charge Unoccupied and furnished properties, including second homes (class B) 100% charge 100% charge 100% charge 100% charge Second home premium
From 1 April 2025, a 100% premium will be applied to properties classed as second homes. This means the total payable will be 200% on each second home.
For Council Tax purposes, a second home is a property that's furnished but where nobody lives as their sole or main residence.
Policies for Council Tax on empty properties
The Empty Property Premium Waiver Policy includes information about:
- Properties that are exempt from the long term empty premium charge.
- Local discount for members of the armed services.
- Discretionary power to reduce the premium charge in exceptional circumstances.
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- Document last updated
- 1 March 2020
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