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Council Tax premium for long term empty properties
Council Tax premium for long term empty properties
On 1 November 2018 the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 came into force. This gave billing authorities in England powers to increase the premium charge on empty properties.
2025 changes
At our Council meeting on 20 February 2025 the council approved the following technical changes to the Council Tax under Section 11B of the Local Government Finance Act 1992:
Empty dwellings over 1 year (instead of 2 years)
From 1 April 2025, properties which are deemed long-term empty dwellings for over 1 year will be charged a Council Tax premium of 100%, meaning that 200% Council Tax will be levied on long-term vacant and unfurnished homes.
Empty dwellings over 5 years
From 1 April 2020, properties which are deemed long-term empty dwellings for over 5 years will be charged a premium of 200%, meaning that 300% Council Tax will be levied on these properties.
Empty dwellings over 10 years
From 1 April 2021, properties which are deemed long-term empty dwellings for over 10 years will be charged a premium of 300%, meaning that 400% Council Tax will be levied on these properties.
Introduction of premiums for second homes
From 1 April 2026, a 100% Council Tax premium will be applied to second homes, resulting in these properties being charged double the standard Council Tax rate. However, certain properties are exempt from this premium.
The policy outlines specific classes of dwellings that are not subject to the premium, including:
- Class E: Dwellings that would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
- Class F: Annexes forming part of, or being treated as part of, the main dwelling
- Class G: Dwellings being actively marketed for sale (12 months limit)
- Class H: Dwellings being actively marketed for let (12 months limit)
- Class I: Unoccupied dwellings where probate has been granted (12 months from grant of probate / letters of administration)
- Class J: Job-related dwellings
- Class K: Occupied caravan pitches and boat moorings
- Class L: Seasonal homes where year-round, permanent occupation is prohibited
- Class M: Empty properties requiring or undergoing major repairs or structural alterations (12 months limit)
These exemptions are in accordance with the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 and subsequent amendments.
These changes aim to encourage the occupation of homes and address the rise in empty and second homes within the district. Further updates will be communicated ahead of the 2026/27 billing period.
For full details on how these premiums are applied, including exemptions and discretionary reductions, refer to: