A full Council Tax charge applies to unoccupied properties that are not exempt. Where a property has been unoccupied for a long period, this will be charged a long-term empty premium. The premium charge is an additional amount of Council Tax to be paid on top of the normal Council Tax charge.
Since April 2013 the government has allowed billing authorities to charge a premium on properties that have been unoccupied and unfurnished for two years or more. This is under section 11B of the Local Government Finance Act. The premium could be up to 50% of the Council Tax charge on the property. From April 2019 this premium was increased up to 100% of the Council Tax charge on the property.
Under the Levelling Up and Regeneration Bill 2023, local authorities were given the discretion to amend the two year limit to one year. It also introduced the provision for local authorities to set an empty homes premium to 'substantially furnished' properties that have no permanent resident. This covers properties currently used as a second home.
The empty period is calculated from the date the property first became empty and isn't affected by changes in ownership.
When the premium will be charged
From 1 April 2024 properties in the Barnsley Council borough that have been unoccupied and unfurnished for one year or more will be charged a long-term empty premium.
From 1 April 2025 properties in the Barnsley Council borough that have been unoccupied for one year or more whether furnished or unfurnished will be charged a long-term empty premium.
Premium charges
The additional premium charges are in the table below.
| Time empty | Council Tax charge |
| One year | Full charge + 100% premium |
| Two years | Full charge + 100% premium |
| Five years | Full charge + 200% premium |
| 10 years | Full charge + 300% premium |
More information
You can find more information on our advice if you own an empty home webpage. If you need help bringing an empty property back into occupation, contact our empty homes team online.