Empty property premium

In 2018, the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act was introduced to enable local authorities to charge a premium on properties that had been empty and unfurnished for more than two years. In 2023, the government introduced new legislation the Levelling Up and Regeneration Act 2023 (sections 79 and 80) that permitted local authorities to impose an empty homes premium after one year instead of two. The Act provides that from 1 April 2024, a property can be charged an empty homes premium of 100% after one year, even if it becomes empty before 1 April 2024.

We have resolved to implement the change with effect from 1 April 2024. Charges and premiums on empty properties are detailed in the table below.

Percentage of Council Tax to be paid for unoccupied properties
Length of time empty Prior to 1 April 2024 From 1 April 2024
0 to 12 months 100% charge 100% charge
12 to 24 months 100% charge 200% charge
Over 2 years 200% charge 200% charge
Over 5 years 300% charge 300% charge
Over 10 years 400% charge 400% charge

  Tell us a property is unoccupied and unfurnished

Properties undergoing major structural repairs

If the work being carried out is going to take longer than 12 months it may be possible to delay the additional levy for a year so it would not take effect until the property has been empty for three years.

  Download a form to tell us work will take over 12 months

Depending on the level of work required it may be possible to apply to the valuation office to have the property¬†removed from the council tax list Opens in a new window.