Empty properties and council tax

There is no council tax reduction for empty properties, unless special conditions apply.

Vacant dwellings do not incur council tax if they:

• are owned by a charity (exempt for up to 6 months)
• are left empty by someone who has gone into prison (except those in prison for non-payment of council tax or a fine)
• are left empty by someone who has moved to receive personal care in a hospital/home or elsewhere
• are waiting for probate or letters of administration to be granted (and up to 6 months after)
• are empty because their occupation is prohibited by law
• are waiting to be occupied by a minister of religion
• are left empty by someone living elsewhere because they are providing personal care to another person
• are left empty by students
• have been repossessed
• are the responsibility of a bankrupt’s trustee
• are caravan pitches or boat moorings
• are dwellings in the form of an annexe to another occupied dwelling

If your bill shows a long-term empty premium and you think that your property is in one of the categories above please contact us straight away.

Additional premium for empty properties

The empty homes premium is to encourage landlords to ensure properties are occupied as soon as possible and not left empty.

Empty homes premium rates

If a property is unoccupied and unfurnished for more than 1 year, and is not exempt, it will be subject to 100% premium on the normal council tax rate. This means that the amount of council tax payable is double the normal rate.

After 5 years, the property would be subject to a 200% premium on the normal rate of council tax payable. This means that the amount of council tax payable is triple the normal rate.

After 10 years, a 300% premium is payable, meaning the council tax payable is 400% of the normal rate.

Who has to pay the premium

The premium applies to the property. A change of ownership or tenancy will not affect the premium. If when you purchased or leased your property it had already been empty and unfurnished for one year or more, you will have to pay the premium.

If the premium affects you we will write to you and send you a new Council Tax bill.

You must pay the premium if your property has been unoccupied and substantially unfurnished for one year or more unless your property:

• is left empty by a member of the armed services, who is away from the property as a result of their service; or
• forms part of a single property (for example, an annexe)