All local councils have the power to vary the discounts that are applied to empty homes.
If you own an empty home you will have to pay Council Tax.
You can be charged an extra amount of Council Tax (a ‘premium) if your home has been empty for 12 months or more. This is unless it’s an annexe or you’re in the armed forces.
As this premium applies to the property, a change of ownership or tenancy will not affect the premium. Therefore, if you purchase or lease a property which has already been empty and unfurnished for 12 months or more, you will have to pay the premium.
- From 1 April 2024 – 100% for those properties which are empty for 12 months and over
- From 1 April 2020 - 200% for those properties which are empty for 5 years and over
- From 1 April 2021 - 300% for those properties which are empty for 10 years and over
The premium will only be removed by bringing the property back into use.
From 1 April 2025 there are exceptions to the empty home premium
A 12-month exception applies to:
- Properties that are actively marketed for sale or let at a reasonable price. Marketed for sale includes freehold properties and leasehold properties with a lease of 7 years or more.
- The 12-month exception starts from the date the property is first marketed for sale or let.
- If a property is sold or let during the 12-month period, the exception will end.
- No further exceptions will be granted unless a property has since been sold or a tenancy has been granted for a term of 6 months or more.
This exception also applies to properties following the grant of probate or letters of administration being issued.