Long-term unoccupied properties
From 1 April 2019, the level of discount available on a property, which is unoccupied and substantially unfurnished, has been reduced to 0% even if it is uninhabitable due to structural alteration or major repairs.
Premium properties
For the financial year beginning 1 April 2025:
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For properties empty for more than 2 years but less than 5 years, the Premium charge will be 100%. For example, if the standard Council Tax charge is £1,000, the amount payable will be £2,000.
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For properties empty for more than 5 years but less than 10, the Premium charge will be 200%. For example, if the standard Council Tax charge is £1,000, the amount payable will be £3,000.
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For properties empty for more than 10 years, the Premium charge will be 300%. For example, if the standard Council Tax charge is £1,000, the amount payable will be £4,000.
Long-term empty premiums
Council Tax premiums have been introduced to encourage owners of unoccupied properties to bring them back into use.
| Period | Premium | Actual Charge |
|---|---|---|
| 2 years to 5 years | 100% | 200% |
| 5 years to 10 years | 200% | 300% |
| Over 10 years | 300% | 400% |
The Levelling-up and Regeneration Act 2023 now allows councils to charge a long-term empty premium after only 1 year.
The council has resolved to charge an additional 100% Council Tax premium on long-term empty properties after 1 year from 1 April 2026. A long-term empty property is a property that is unfurnished and no one’s sole or main residence.
The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 has provided certain exceptions to the council tax long-term empty premium.
Exceptions
Class E
A dwelling which is, or would be, someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
Class F – Annexes
Annexes forming part of, or being treated as part of, the main dwelling.
Class G
Dwellings being actively marketed for sale (up to 12 months maximum limit).
The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale.
Class H
Dwellings being actively marketed for let (up to12 months maximum limit). The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for let.
Class I
A Class F exemption already exists for dwellings undergoing probate, providing it is empty, until probate is granted. A further six-month exemption is then available as long as it remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else. This is subject to certain conditions.
The new regulations grant a 12-month exception from a premium from the point probate is granted or letters of administration issued until the end of this period or until the dwelling is sold. This period runs alongside the six-month exemption.
Class M
Empty dwellings undergoing or requiring major repairs or structural alterations (up to 12 months maximum limit). Only major repair work will be considered - not just the lack of kitchen/bathrooms, redecoration etc.
Each case will be considered on its own merit.
Apply for an exceptionYou will need your Council Tax reference number - it's on your Council Tax bill and starts with a "4".
The form will also advise you of any additional information you will need to provide.
If you have let your property to a tenant, you can submit a form online.
If you have sold your property or moved in as your sole or main residence, you can submit a change of address form online.
We may need to see a copy of the confirmation of sale, for example correspondence from the solicitors.
Other information can be found on our discounts pages.