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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 ClassesDefinition
Class 1Dwellings being marketed for sale (time limited for one year)
Class 2Dwellings being marketed for let (time limited for one year)
Class 3Annexes forming part of, or being treated as part of, the main dwelling
Class 4Dwellings which would be someone's sole or main residence if they were not residing in armed forces accommodation