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.
Premium charges for long-term empty properties
From 1 April 2024 properties in the borough that have been unoccupied and unfurnished for one year or more will be charged a long-term empty premium. The empty period is calculated from the date the property first became empty, and isn't affected by changes in ownership.
The additional premium charges are in the table below.
| Time empty | Council Tax charge |
| One year | Full charge + 100% premium |
| Five years | Full charge + 200% premium |
| 10 years | Full charge + 300% premium |
Premium charges for furnished and second homes
From 1 April 2025 properties in the borough that are unoccupied and furnished for more than one year will be charged an additional premium. These properties are known as second homes.
The additional premium charges are in the table below.
| Time unoccupied | Council Tax charge |
| One year | Full charge + 100% premium |
Exceptions to additional premium charges and how to apply
On the 1 November 2024 the government announced several exceptions to the Council Tax premiums that will come into effect from 1 April 2025.
If your property meets the criteria, from 1 April 2025 you can apply for your property to be considered for one of the exceptions. In these cases, the standard rate of Council Tax will then be charged. After the applicable exception period the property will attract the additional premium.
You can apply for an exception by notifying us in writing. Details of how to do this for each exception are in the tables below. Depending on the exception you apply for, you may need to provide evidence to verify your entitlement. You can upload this using our evidence form.
We won't grant an exception until you've provided sufficient information and evidence to show the eligibility criteria has been met.
Exceptions to empty and second homes premiums
| Class | Definition | How to apply |
| Class E - job-related armed forces accommodation | Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation. | Contact us online telling us the date the property was vacated, and provide a letter from the Ministry of Defence confirming your place of residence. |
| Class F - annexes | Annexes forming part of, or being treated as part of, the main dwelling. | Apply for an exception under 'unoccupied annexe' and provide details of the annex status or planning conditions. |
| Class G - marketed for sale | Dwellings being actively marketed for sale (12 month limit). | Contact us online and provide details of the estate agent marketing the property and the date marketed from. |
| Class H - marketed for let | Dwellings being actively marketed for let (12 month limit). | Contact us online and provide details of the estate agent marketing the property and the date marketed from. |
| Class I - grant of probate | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration). | Contact us online and provide details of the date probate granted and the next of kin. |
Exceptions to second homes premium only
| Class | Definition | How to apply |
| Class J - job-related dwellings | Dwellings provided by a person's employer for the purposes of performing their work. Examples include headteachers for boarding schools who are required to live in school accommodation. | Apply for an exception and provide evidence from your employer confirming you're required under the terms of your contract to live in the accommodation provided by your employer. |
| Class K - occupied caravan pitches and boat moorings | A pitch occupied by a caravan or a mooring occupied by a boat where they are not a person's sole or main residence. | Contact us online and provide details of the pitch or mooring and your forwarding address. |
| Class L - seasonal homes | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or a planning condition preventing occupancy for more than 28 days continuously. | Contact us online and provide details of the conditions in place and evidence of your planning condition. |
Exceptions to the empty homes premium only
| Class | Definition | How to apply |
| Class M - major/structural works | Empty dwellings requiring or undergoing major repairs or structural alterations (12 month limit). | Apply for an exception and provide evidence of the acceptable works in the form of photos or invoices. |
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.