Council Tax empty levy charge and exemptions

You have to pay a long-term empty property premium for properties continually vacant (empty and unfurnished) for over 2 years.

We charge 100% Council Tax on properties from the day the property becomes empty. We also charge an empty property premium in addition to the full 100% charge on a sliding scale;

• 100% premium for all premises which have been empty for period of 2 years or more on or after 1st April 2016, making a total 200% charge
• 100% premium for all premises empty on 1st April 2020 and empty for over 2 years but less than 5 years, making a total 200% charge
• 200% premium for all premises empty on 1st April 2020 and empty for more than 5 years, making a total 300% charge
• 300% premium for all premises empty 1st April 2021 and empty for over 2 years but less than 5 years, making a total 400% charge

We base the empty homes premium on the property, and not property ownership. Therefore, any transfer of ownership does not affect the date the premium charge becomes due. If a property has already been empty for two years on the date you purchased it, you have to the pay the premium from your date of purchase.

You can contact our Council Tax team if you want to discuss your liability for an empty property.

For more detail, you can read our full policy.