Empty and Unfurnished Property Charges

The following charges will apply unless an Exemptions is available.

A full council tax will apply from the date the property becomes unoccupied and unfurnished for up to a year.

After a property has been unoccupied and unfurnished in excess of a year  but for less than 5 years a 100% Premium charge will be applied -  double the full charge will be due.

For Properties that have been been unoccupied and unfurnished  over 5 years but under 10 years,  a 200% Premium charge will be applied - treble the full charge will be due.

For Properties that have been been unoccupied and unfurnished in excess of  10 years a 300% Premium charge will be applied - 4 times full charge will be due.

A new period of discount can only be applied once the property has been reoccupied for a continuous period of six weeks or more and then becomes unoccupied and unfurnished again. Retrospective claims will not be considered without documentary proof.

With effect from 1st April 2025 some properties may be excepted from the premium charge. Properties that are empty because the taxpayer is residing in job-related armed forces accommodation, is an annexe forming part of the main dwelling, is being actively marketed for sale or let, is part of a deceased estate where probate has been recently granted or is undergoing or requires major repairs/structural alterations

Details about Home Improvement Loans.