Long Term Empty Property
What is a long-term empty property?
A long-term empty property is one which is both unoccupied and substantially unfurnished for a continuous period of one year.
There are a number of exemptions which mean that Council Tax does not have to be paid on an empty property, the table below shows details of exemptions available.
Example of when a Council Tax Premium will apply:
- Property becomes unoccupied & unfurnished on 1st June 2020, Council Tax Charge 0% for Period: 01/06/2020-30/11/2020 (Class C)
- Property remains unoccupied & unfurnished, Council Tax Charge 100% for Period: 01/12/2020-31/05/2021
- Property unoccupied & unfurnished for one year, Council Tax Charge 150% from: 01/06/2021
There will also be a number of exception classes which apply specifically to long-term empty properties. Where a long-term empty property falls within one of these classes, the Council will not be able to charge a Council Tax premium.
|Premium Exception Classes||Definition|
|Class 1||Dwellings being marketed for sale (time limited for one year)|
|Class 2||Dwellings being marketed for let (time limited for one year)|
|Class 3||Annexes forming part of, or being treated as part of, the main dwelling|
|Class 4||Dwellings which would be someone's sole or main residence if they were not residing in armed forces accommodation|