Long-term empty property Council Tax premium
See if you qualify for an exception from the long-term empty property Council Tax premium
Councils are allowed to charge a Council Tax premium on long-term empty properties. This means an extra amount, on top of the normal Council Tax charge.
The premium helps bring empty properties back into use and applies to properties that have been unoccupied and substantially unfurnished for 1 year or more.
If a property has been unoccupied and substantially unfurnished for less than 1 year, the normal Council Tax charge will apply, unless it qualifies for an exemption.
Furnished properties that are not in use as a main home are treated as a second home and may be subject to a second home Council Tax premium.
How much the long-term empty property Council Tax premium is
The premium significantly increases the amount of Council Tax due for the property.
If the property is empty for:
- between 1 and 5 years, it will double the Council Tax charge (100% premium)
- between 5 and 10 years, it will triple the amount (200% premium)
- 10 years or more, the amount will increase by 4 times (300% premium)
You may not be required to pay the premium if your long-term empty property meets one of the exceptions listed below.
If the premium exception means you also qualify for an exemption from the standard Council Tax charge, we will apply this automatically. You do not need to apply separately for the discount.
Exceptions to long-term empty property Council Tax premium
Below is a list of exceptions to the long-term empty property Council Tax premium, and the proof you will need to provide so that we make a decision.
Please note we may request additional proof, beyond what is listed below.
| Exception | Proof you will need to provide (additional proof may be required) |
|---|---|
| The property is necessary for employment |
|
| The property is a caravan pitch or boat mooring where the caravan or boat is empty | Photos of the caravan or boat showing it is empty (please note, we may decide to inspect the caravan or boat) |
|
The second home is subject to planning conditions which prevent occupancy for a continuous period of at least 28 days in a 1-year period Or, the second home is subject to a planning conditions which:
|
A copy of the planning condition on a formal document |
| The property is empty after probate has been granted – this has a maximum exception for 12 months from the date probate granted | Proof of probate |
| The property is an uninhabitable property, this has a maximum exception for 12 months | Photographs and a schedule of the works required to be undertaken |
|
The property is for sale or the sale is agreed (at a reasonable price) or the property is for rent or rent agreed (at a reasonable price) in which case a 12-month exemption applies. Please note that:
|
Proof that the property is on the market |
Apply for an exception now
Apply for a long-term empty Council Tax premium exception