Empty property premium

Where properties remain empty and substantially unfurnished for a period of 12 months or more the empty property premium will apply.

The reason behind the introduction of the premium is to encourage owners and landlords to bring empty properties back into use to help ease the shortage of domestic accommodation.

The premium applies to the property and any change of ownership or tenancy will not affect the premium. If, when you purchased or leased your property it had already been empty and substantially unfurnished for 12 months or more, you will have to pay the additional premium. If you are looking at purchasing a property that has been empty for a long time it may be worth checking if you would be liable to pay the premium.

Premium charges

Where a property has been empty and substantially unfurnished for a continuous period of two years or more the following premium charges will apply.

From the 1^st April 2013 to 31^st March 2019

• Properties empty and substantially unfurnished over  2 years were subject to a premium of 50%. This meant that the charge was 150%.

From 1^st April 2020

• Properties empty and substantially unfurnished between 2 and 5 years will be subject to a premium of 100%.This will mean that the charge for the property will be 200%.
• Properties empty and substantially unfurnished of at least 5 years, but less than 10 years, it will be subject to a 200% premium. This will mean that the charge for the property will be 300%.

From 1^st April 2022

• Properties that have been empty and substantially unfurnished for 10 years will be subject to a 300% premium resulting in a council tax charge of 400%.

From 1^st April 2024

• Properties empty and substantially unfurnished between 12 months and 5 years will be subject to a premium of 100%.This will mean that the charge for the property will be 200%.
• Properties empty and substantially unfurnished of at least 5 years, but less than 10 years, it will be subject to a 200% premium. This will mean that the charge for the property will be 300%.
• Properties that have been empty and substantially unfurnished for 10 years will be subject to a 300% premium resulting in a council tax charge of 400%.

Exceptions to the additional premium

There are exceptions where the Empty Property Premium will not be added. These are:

• a property which has been left empty by a member of the Armed Forces who has been posted away from home
• a property which is an annexe to another property and it is being used as part of the main property
• a property which is being actively marketed for sale (12 months limit)
• a property which is actively being marketed to let (12 months limit)
• inherited properties will have a 12 month exception from the premium after probate or letters of administration have been granted.
• a property requiring or undergoing major repairs or structural alterations (12 months limit)

Circumstances where the  empty premium may be waived:

• Where the imposition of the council tax premium would result in severe financial hardship to someone with a serious illness, disability or vulnerability

Second Home Premium

From 1 April 2025 a premium will be applied to properties that are classed as second homes.

• For council tax purposes second homes are properties that are furnished but where no-one lives as their sole or main residence.

Exceptions to the additional premium

• a property which has been left empty by a member of the Armed Forces who has been posted away from home
• a property which is an annexe to another property and it is being used as part of the main property
• a property which is being actively marketed for sale (12 months limit)
• a property which is actively being marketed to let (12 months limit)
• inherited properties will have a 12 month exception from the premium after probate or letters of administration have been granted.
• a pitch occupied by a caravan and a mooring occupied by a boat
• a property which has planning restrictions or other conditions that prevent all year round occupation, i.e. whereby they cannot be occupied for at least 28 continuous days in a year
• job related properties - a property provided by a person's employer for the purposes of performing their work. 

Circumstances where the  empty premium may be waived:

• Where the imposition of the council tax premium would result in severe financial hardship to someone with a serious illness, disability or vulnerability

If you have received a Council Tax bill showing any of the above mentioned premiums and your property falls into one of the classes mentioned above. Please complete the application form below:

Information about getting your empty home back into use can be found on our Getting your empty home back into use webpage.