Council Tax Premiums

Long-term empty dwellings

A long-term empty dwelling is a property which has been unoccupied and substantially unfurnished for a continuous period of at least one year.

A premium is not charged on a property that is exempt from Council Tax. However, if the exemption ends and the property has been unoccupied and unfurnished for one year or more, a premium will apply. This is based on when the property first becomes empty, not from when the exemption ends.

If a long-term empty dwelling becomes occupied or furnished, it must remain so for a continuous period of at least six weeks in order to reset the length of time it has been considered empty.

If a long-term empty dwelling becomes furnished but does not become someone’s main residence, it will be treated as a second home from the date it became furnished.

The premiums charged in respect of Council Tax for long-term empty dwellings are:

  • 100% for dwellings unoccupied and unfurnished between 1 and 5 years
  • 200% for dwellings unoccupied and unfurnished between 5 and 10 years
  • 300% for dwellings unoccupied and unfurnished for more than 10 years