Council Tax Premium
From 1 April 2025 the period after which a long-term empty council tax premium of 100% can be applied reduced from 2 years to 1 year. This means double the amount of council tax is payable for certain categories of unfurnished properties that have been empty for 1-5 years.
A premium of 200% continues to be applied for some unfurnished properties that have been empty for 5-10 years with a 300% premium for those empty for more than 10 years.
There are 2 statutory exemptions to this premium which are:
- a dwelling which would otherwise be the sole or main residence of a member of the armed services, who is absent from the property as a result of such service
- a dwelling, which forms part of a single property that is being treated by a resident of that property as part of the main dwelling.
The council will seek to apply the full Council Tax premium subject to these statutory exemptions and the discretionary exemptions below.
The council will apply discretion in the following cases when applying the full Council Tax premium:
- where the owner places their property on the market at a reasonable market value
- where the owner places their property on the market for rent at an average rent for the type and area for that property
- where a property requires extensive works to bring the property back into use and the owner proposes and demonstrates a commitment to execute a scheme of works with a commitment to reoccupy, sell or rent.