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Council tax empty property

Date updated: 10/03/2023

A full council tax charge applies to all properties that are not in use as a main home or are unfurnished, this includes:

  • furnished properties not in use as a main home i.e. second homes
  • unoccupied and substantially unfurnished property that have been so for less than two years. After a period of two years a long-term empty property premium is charged 
  • properties undergoing major repair or structural alteration

Check to see if your property falls within one of the council tax exemption categories

Long-term empty property premium

A premium of the relevant band charge is applied depending on how long the property has been empty. For 2023/24 this will result in an additional levy depending on how long the applicable vacant dwelling has been empty for:

  • 2 or more years, but less than 5 years, a levy of 100%, (i.e. a charge of 200%)
  • 5 or more years, but less than 10 years, a levy of 200%, (i.e. a charge of 300%)
  • 10 or more years, a levy of 300% (i.e. a charge of 400%)

In exceptional circumstances local authorities have a discretion to reduce or waive the empty premium charge. Contact the council tax team for further details.

If you notify us that a property is now occupied and/or furnished and therefore a long-term premium is no longer applicable, physical inspections will be carried out to verify the property status.