About council tax premiums
A charge on empty properties was determined by Full Council, with the intention of encouraging unoccupied properties to be brought back into use.
Premiums are payable in addition to the normal council tax charge.
You will not have to pay the empty home premium if either:
- The empty property is an annex
- You’re in the armed forces and you have to move into armed forces accommodation as part of your work
Long term empty properties
If you own an empty property that is substantially unfurnished, you must pay the full council tax charge on that property. For the first year that your property is empty, you pay the same amount of council tax that you'd pay if the property was occupied. If the property remains empty after a year, you will be subject to the additional premiums show below.
If your property is empty, there is no entitlement to any council tax discounts.
It is only possible to occupy one property as your main residence, the council uses third party data sources to verify occupation.
Deliberately giving false or misleading information so that you can pay less or no council tax is fraud, which is a criminal offence.
Long term empty property premiums
- Up to 31 March 2024 - the council has determined to charge an additional 50% premium for any dwelling which remains empty beyond 2 years.
- From 1 April 2024 - the council has determined to charge the premiums shown in the table below for any dwelling that remains empty.
| Length of time | Premium |
| Properties which remain empty up to 1 year | 0% |
| Properties which remain empty between 1 and 5 years | 100% |
| Properties which have remained empty between 5 and 10 years | 200% |
| Properties which have remained empty for more than 10 years | 300% |
Second homes
Properties that are not someone’s sole or main residence, but are furnished are classed as a second homes.
Any property that is a second home will be subject to full council tax and the premium of 100% from the 1 April 2025. Before 1 April 2025, it will be subject to the full council tax, but no premium.
In some circumstances, you can be exempt from payment of council tax, see the council tax forms, discounts and exemptions page for further details.
Second home premiums
- Up to 31 March 2025 - the council has determined to charge no premium for furnished dwellings that are no one’s sole or main residence.
- From 1 April 2025 - the council has determined to charge 100% premium for furnished dwellings that are no one’s sole or main residence.
Change of circumstances
If any of your circumstances change and the premium should no longer be applied, you will need to let us know as soon as possible. You must continue to pay as instructed until you are issued with a new bill.
Please contact the council tax team to let them know if your circumstances change.
