Empty Properties
Empty and un-furnished properties attract the full Council Tax charge unless exemptions apply. If you own or rent a property that becomes empty and unfurnished, you can apply for a 100% council tax discount for one month from the date it first became empty and unfurnished. The one-month discount is awarded against the property, not the owner.
If the property remains empty and unfurnished after one month, the full Council Tax becomes due, and you will have to pay the full charge.
Long term empty properties
Properties that are empty and unfurnished for more than one year, attract a long-term empty premium, in addition to the yearly Council Tax charge.
Long term empty property premium rate
| From | Period | Empty homes premium charged |
|---|---|---|
| 1st April 2019 | Property remains empty and unfurnished for two years or more | 100% on top of the full council tax charge |
| 1st April 2020 | Property remains empty and unfurnished for five years or more | 200% on top of the full council tax charge |
| 1st April 2021 | Property remains empty and unfurnished for ten years or more | 300% on top of the full council tax charge |
| 1st April 2024 | Property remains empty and unfurnished for one year or more | 100% on top of the full council tax charge |
The premium for an empty and unfurnished property applies regardless of a change in ownership or tenancy. If you purchase or lease a property that has been empty and unfurnished for a year or more, you will still be required to pay the premium.
