Council Tax Empty Property Charges Policy

Name
Council Tax Empty Property Charges Policy
Summary

Council Tax charges for empty properties

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

The Empty Property Premium is added when a property has been empty of furniture for 1 year or more and no one is living there.

Type of empty property Year 1 Year 2 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% charge 200% charge 300% charge 400% charge
Properties which are unoccupied and unfurnished (Class C) 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

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.
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