Empty homes premium
If a property is empty and not exempt, it will be charged the full Council Tax.
Properties that are empty long term will have an extra charge called an empty homes premium. This extra charge is on top of the normal Council Tax.
2013: The empty property premium was introduced. Councils were able to charge up to 50% extra Council Tax on properties that had been empty and unfurnished for 2 years or more.
2019: The premium amount was increased. Councils could now charge up to 100% extra Council Tax on properties empty for 2 years or more.
Further increases were allowed.
2020: Up to 200% extra for properties empty for 5 years or more.
2021: Up to 300% extra for properties empty for 10 years or more.
2024: Councils could charge the premium on homes empty for just 1 year (instead of 2 years).
| Period | Charge plus premium | Total Council Tax |
|---|---|---|
| 1 year or more, but less than 5 years | 100% charge plus 100% premium | 200% |
| 5 years or more, but less than 10 years | 100% charge plus 200% premium | 300% |
| 10 years or more | 100% charge plus 300% premium | 400% |
Empty and furnished homes
Starting 1 April 2025, properties that are empty and furnished, also known as 'second homes', will be subject to the empty premium. This premium charge will be applied from the date the property is classed as empty and furnished (a second home) and will include the full standard Council Tax charge plus an additional 100% premium.
Exceptions to premiums
From 1 April 2025 there are specific exceptions where the premium charge will not apply if certain criteria are met:
Exceptions to premiums for properties that are either furnished or unfurnished
- Properties that would be someone's sole or main residence: If not for residing in job-related armed forces accomodation.
- Annexes: Forming part of, or being treated as part of, the main property.
- Properties actively marketed for sale: Up to a 12-month limit.
- Properties actively marketed for let: Up to a 12-month limit.
- Unoccupied properties with recent probate: Up to 12 months from the grant of probate/letter of administration.
Exceptions to premiums for empty properties that are furnished only
- Job-related properties: Due to a requirement of your job to reside elsewhere.
- Occupied caravan pitches and boat moorings: If the pitch/mooring is occupied by a caravan/boat, but nobody is residing in the caravan/boat.
- Seasonal homes: Where year-round, permanent occupation is prohibited, specified for use as holiday accomodation, or planning conditions prevent occupancy for more than 28 days continuously.
Exceptions to premiums for empty properties that are unfurnished only
- Empty properties undergoing major repairs or structural alterations: Up to a 12-month limit.
If you believe you might qualify for an exception or any other Council Tax discount, you can check using our apply for Council Tax discounts and exemptions form.
Empty properties are a priority for the council as they could provide a much-needed home. Please visit empty residential properties for help and advice if you have a property you wish to bring back into use.