Council Tax bands and charges

Empty homes premium charge

If your property has been empty and substantially unfurnished for two years or more, you will be required to pay an empty home premium on top of the full Council Tax charge.

The length of time a property has been empty is worked out from when it first becomes empty. If you are buying a property which has already been empty for two years or more, you will have to pay the premium straight away. Your solicitor should tell you how long the property has been empty and if any premiums apply.

How much you will have to pay

The empty homes premium increases, the longer that your property is empty and substantially unfurnished. It is payable in addition to the full 100% Council Tax charge. The premium amounts are:

  • 100% of the full Council Tax charge if your property has been empty for more than two years (your total charge will be 200% of the full Council Tax for the property) 
  • 200% of the full Council Tax charge if your property has been empty for more than five years (your total charge will be 300% of the full Council Tax for the property)
  • 300% of the full Council Tax charge if your property has been empty for more than ten years (your total charge will be 400% of the full Council Tax for the property)

Who has to pay the premium

You have to pay the premium if you are liable for the Council Tax on a property has been unoccupied and substantially unfurnished for two years or more (regardless of whether you were liable during that period), unless your property:

  • qualifies for a property discount or exemption
  • is empty and unfurnished because it would otherwise be the sole or main residence of a person who is living in Ministry of Defence accommodation due to their employment
  • is an annexe which is unoccupied because it is being used by the occupier of the main dwelling as part of that dwelling

Please note: Unless your empty property qualifies for a discount or exemption, you will always have to pay the full 100% Council Tax charge for it.

Help with empty properties

The empty homes premium is intended as an incentive to ensure properties are occupied as soon as possible. Empty homes can:

  • cause a nuisance to neighbours
  • be dangerous
  • attract vandals and anti-social behaviour
  • decrease the value of neighbouring homes

We introduced the premium to encourage owners of empty homes to bring their properties back into use. If you need help bringing your property back into use, you can get advice and financial support.