Empty property charges

Some properties may receive a statutory exemption or a local discount whilst standing empty.

Where an empty property does not qualify for such an exemption or discount, certain charges will apply, depending on the individual circumstances.

As from 1 April 2019 once a property becomes unoccupied and substantially unfurnished, then a 100% charge will be levied against the person entitled to possession (prior to 1 April 2019 when the policy was changed, the maximum period was 30 days).

Second homes will be subject to 100% council tax charge but will be changing on 1 April 2025. See below for more information.

Properties in severe disrepair or derelict

The Valuation Office Agency (VOA) is the government department responsible for maintaining the Council Tax lists in England and Wales. The VOA cannot delete a band if a property is in poor repair. In some circumstances a band can be deleted if the property is derelict and uninhabitable or empty and being rebuilt or undergoing significant structural alterations.

For more information go to www.gov.uk and search for Properties in severe disrepair.

To challenge a property band, please visit the VOA website

Premium for empty properties

Current Premiums

Between April 2013 and March 2019, a dwelling that had been vacant (empty and unfurnished) for two years attracted a premium charge of an extra 50% of the council tax for which the property is banded.

Since the Council meeting of 13 February 2019 resolved to amend the Premium charges to be applied to properties that have remained empty and unfurnished, as shown below:

• Vacant for 2-5 years =100% Premium charge (effective from 1st April 2019)
• Vacant for 5-10 years =200% Premium charge (effective from 1st April 2020)
• Vacant for 10+ years =300% Premium charge (effective from 1st April 2021)

Premiums from 1 April 2025

The Council has revised the scheme at meetings of the full Council in February 2024 to reduce the time that a property can be vacant before incurring Premium charges from 2 years to 1 year.

This change will take effect from 1 April 2025.

After a property has been vacant (empty and unfurnished) for 1 year - previously 2 years - Premium charges become payable, in addition to the basic 100% vacant charge, as below

• Vacant for 1 year - 100% Levy/ Premium charge
• Vacant for 5 years - 200% Levy/ Premium charge
• Vacant for 10 years - 300% Levy/ Premium charge

However, a premium charge will not be applied where a specific exemption applies or, where the dwelling;

• is the sole or main residence of a member of the armed services who is absent as a result of such service.
• forms part of a single property which is being treated by a resident of that property as part of the main dwelling, for example an annex.

For more information please go to the Government guidance page

Changes regarding second homes

At meetings of the full Council in February 2024, the council reviewed its policy relating to second homes.

From 1 April 2025 all second homes (properties which are unoccupied as a main residence but are substantially furnished) will be charged an additional 100% premium charge.

Please be aware that there are no longer any discounts for vacant (unoccupied and unfurnished) properties.

If the property becomes substantially unfurnished, it will be charge 100% Council Tax charge and, depending upon its circumstances, additional Premiums may be payable straightaway too.