Empty homes charges:
An empty propery is a property that you own or rent which is unoccupied and unfurnished. This includes properties that are newly built or are undergoing major works.
From the date a property becomes empty and is not exempt, Council Tax is charged in full.
Empty unfurnished properties:
From 1 April 2024, if a property remains unoccupied and unfurnished the following additional premium charges apply:
- A 100% full charge, where the property is empty for less than one year. (Prior to this date the premium charge was applied after two years)
- A 100% full charge and an additional 100% premium, where the property is empty between one and five years.
- A 100% full charge and an additional 200% premium, where the property is empty five and ten years.
- A 100% full charge and an additional 300% premium, where the property is empty for more than 10 years.
Exceptions to the premium charge from 1 April 2025
- Up to 12 months from the grant of probate or letters of administration for a property that within Exempt Class F.
- Major Works - for up to 12 months from the date work started.
Circumstances where you may not be charged the premium after 12 months are:
- Empty Annexes being treated as part of the main property.
- Empty because a member of the Armed Forces is on active service.