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