Introduction

Any property you own or rent is classed as a long-term empty home if it is both unoccupied and substantially unfurnished for a continuous period of at least one year. 

If you own or rent a long-term empty home, you must pay between 100% and 300% extra council tax. This is called the empty home premium.

What you must pay

The long-term empty property premium that you’ll need to pay depends on how long the property has been empty.

When the extra charge will not apply

You'll have to pay the empty home premium unless your property:

• qualifies for an exception to the premium
• meets the criteria for an unoccupied property exemption.

Your council tax bill

The amount you will need to pay will be shown on your council tax bill.

If you have signed up for paperless billing we'll email you when your next bill is issued. You can then sign into your online council tax account to view it.

If you receive a paper bill, this will be sent to the contact address you have given us.

Taking over or inheriting a long term empty property

If you buy, inherit, or become the tenant of a property that was already unoccupied and substantially unfurnished before you become liable for Council Tax, and it remains that way, you may be charged the long-term empty homes premium immediately.

The empty home premium is based on how long the property itself has been empty and substantially unfurnished, not on how long you have owned or been responsible for it. Currently, this premium starts to be charged after a property has been unoccupied and unfurnished for 1 year.

This means:

• The empty period does not reset when ownership or liability for Council Tax changes.
• If the property has already been unoccupied and unfurnished for 1 year or more, a premium may apply immediately.
• If the property has been unoccupied and unfurnished for less than 1 year, the date the premium would start is counted from the first date it was empty, not the first date you become liable.
• The level of premium charged will depend on the total time the property has been empty (for example, 1 year, 5 years, or 10 years).