Council tax premium for long-term empty properties
An additional amount of council tax (a premium) is charged when a property has been empty for one year or more. The premium is set at 100 per cent.
This means that if you own a property which has been empty and unfurnished for one year or more, you will be charged an extra 100 per cent council tax on top of the full Council Tax for the property (a 200 per cent council tax charge).
From the 1 April 2020, if you own a property which has been empty and unfurnished for five years or more you will be charged an extra 200 per cent Council Tax on top of the full Council Tax for the property (a 300 per cent Council Tax charge).
From the 1 April 2021, if you own a property which has been empty and unfurnished for ten years or more you will be charged an extra 300 per cent Council Tax on top of the full Council Tax for the property (a 400 per cent Council Tax charge).
The additional charge can only be removed by bringing your property back into use.
There are six types of property that are not affected by the premium:
- property which is left empty by a member of the armed services, who is away from the property as a result of their service
- property which forms part of a single property, for example, an annexe
- property which is being actively marketed for sale (12 months limit)
- property which is being actively marketed for let (12 months limit)
- property where probate has recently been granted 12 months from date probate was granted
- property requiring or undergoing major repairs or structural alterations (12 months limit)
If your bill shows a long-term empty premium and you think that your property is in one of these categories please contact us straight away.
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