Council Tax Empty Property Charges Policy

Name
Council Tax Empty Property Charges Policy
Summary

Council Tax charges and discounts for empty properties

The Council Tax charges and discounts for empty properties are shown in the table below.

The Empty Property Premium is added when a property has been empty of furniture for 2 years or more and no one is living there.

Type of empty property Month 1 ​Months 2-6 ​Months 7-12 ​Year 2 ​Year 3 onwards - 100% Empty Property Premium applies Year 6 onwards - 200% Empty Property Premium applies (properties empty 5 or more years) Year 11 onwards - 300% Empty Property Premium applies (properties empty 10 or more years)
​Empty properties which are uninhabitable due to major repairs and alterations (class D) ​100% discount ​25% discount ​25% discount ​100% charge ​200% charge ​300% charge 400% charge​
​Properties which are unoccupied and unfurnished (Class C) ​100% discount ​25% discount ​100% charge ​100% charge ​200% charge ​300% charge ​400% charge
​Unoccupied and furnished properties, including 2nd homes (class B) ​100% charge ​100% charge ​100% charge ​100% charge ​100% charge ​100% charge ​100% charge

Policies for Council Tax on empty properties

The Empty Property Premium Waiver Policy includes information about:

  • Properties that are exempt from the long term empty premium charge.
  • Local discount for members of the armed services.
  • Discretionary power to reduce the premium charge in exceptional circumstances.

The COVID-19 Council Tax Discount Policy includes details about the discount for properties that are empty due to coronavirus.

Document type
Policy