Council Tax premium charges
Long term empty property premium
A percentage premium is charged when a property has been unoccupied and substantially unfurnished for at least one year. The amount charged will depend on how long the property has been empty.
- A premium of 100% is charged when a property has been unoccupied and substantially unfurnished for at least 1 year. This means you will be charged 200% of the Council Tax liability.
- A premium of 200% is charged when a property has been unoccupied and substantially unfurnished for 5 years. This means you will be charged 300% of the Council Tax liability.
- A premium of 300% is charged when a property has been unoccupied and substantially unfurnished for 10 years. This means you will be charged 400% of the Council Tax liability.
There are some exceptions to these premiums as follows:
- Properties left empty because the occupier resides in Armed Forces Accommodation
- Annexes
- Properties being actively marketed for sale or let (exemption applies for up to 12 months)
- Properties left empty because someone has died (exemption applies for up to 12 months)
- Properties requiring or undergoing major repairs or structural alterations (exemption applies for up to 12 months)
If you have an empty property and believe that it should be exempt from the premium, please contact us and provide details.
An additional Council Tax charge can only be removed by bringing the property back into use. If the property is occupied for six weeks or less, it will be regarded as not having been occupied for the purpose of calculating the premium charge.
Second homes
Legislation which came into force in early 2024 means local authorities can charge a council tax premium of up to 100% on second homes, provided the property is not a main residence. The Council has made the decision to charge a second homes premium from 1 April 2026.
Second homes for Council Tax purposes are dwellings that are furnished but unoccupied – they are no one’s ‘sole or main residence’.
A 100% premium (twice the standard rate) will apply for these types of properties from 1 April 2026.
The Government has made regulations to provide mandatory exceptions to the premium, such as:
- Dwellings being actively marketed for sale or let (12 months limit)
- Dwellings empty because someone has died
A full list of the exceptions, together with further guidance relating to the premium, can be found on the Government website.