Council Tax premium for long term empty properties

On 1 November 2018 the Rating (Property in Common Occupation) and Council Tax (Empty Dwellings) Act 2018 came into force. This gave billing authorities in England powers to increase the premium charge on empty properties.

At our meeting of Council on 21 February 2019 the council approved the following technical change to the Council Tax under Section 11B of the Local Government Finance Act 1992,

Empty dwellings over 2 years

From 1 April 2019, properties which are deemed long-term empty dwellings for over 2 years will be charged a Council Tax premium of 100%, meaning that 200% Council Tax will be levied on long-term vacant and unfurnished homes.

Empty dwellings over 5 years

From 1 April 2020, properties which are deemed long-term empty dwellings for over 5 years will be charged a premium of 200%, meaning that 300% Council Tax will be levied on these properties.

Empty dwellings over 10 years

From 1 April 2021, properties which are deemed long-term empty dwellings for over 10 years will be charged a premium of 300%, meaning that 400% Council Tax will be levied on these properties.