Unoccupied Properties

With effect from 1 April 2013 we no longer grant discounts for empty properties that are:

• empty and unfurnished properties
• second homes
• uninhabitable properties
• Properties being refurbished

If you have a property in a poor state of repair, or which is undergoing substantial refurbishment work, the Valuation Office Agency (VOA) may agree to delete the property from the Council Tax list.

The VOA will only do this if the property is derelict and uninhabitable, or if the work is substantial and the property is being rebuilt or structurally altered.

If you would like to get a derelict property removed from the Council Tax Valuation list apply to the Valuation Office Agency. 

 

Council Tax premium for empty and unfurnished properties

In accordance with new legislation that came into force in October 2023 the Council has decided that an additional amount of Council Tax is charged on properties that have been empty for more than one year.

From April 2024, the premium is 100% Council Tax for the properties that are empty and unfurnished for more than one year but less than five years which doubles the amount of Council Tax payable.

For properties that have been empty and substantially unfurnished for five years but less than 10 years, the premium is set at 200%.

Where a property has been unoccupied and substantially unfurnished for ten years or more, the premium is set at 300%. This means that if you own a property which has been empty and unfurnished for ten years or more, you will be charged an extra 300% Council Tax on top of the full Council Tax for the property (a 400% Council Tax).

This is a property charge and so a change of ownership or tenancy will not affect it so if when you purchased or leased the property and it had already been empty you will have to pay the additional premium.

You can find further information on our empty properties page. 

  

Second homes

The Council will also progress plans to apply a premium to Council Tax bills for owners of second homes – homes that are occupied periodically rather than as a main residence – from April 2025 using new legislation that also came into force in October 2023.

This includes properties that are not being used as a second home but have been left empty/furnished.

From April 2025, the premium is 100% Council Tax for second homes.