Empty property charges
Council tax is payable on properties that are empty. A 100% council tax premium will be charged on properties left empty for two years or longer. This is known as the ‘empty homes premium’.
A full council tax charge applies to all empty properties, including:
- second homes
- unoccupied but furnished properties
- properties undergoing major repair or structural alteration
- properties that are unoccupied and substantially unfurnished for less than two years.
Properties empty for more than two years
- If a property is unoccupied and substantially unfurnished for between two and five years, you are liable for a 200 per cent council tax charge per year.
- If a property has been empty for more than five years, you are liable for a 300 per cent council tax charge per year.