Where properties remain empty and substantially unfurnished for a period of 12 months or more the empty property premium will apply.
The reason behind the introduction of the premium is to encourage owners and landlords to bring empty properties back into use to help ease the shortage of domestic accommodation.
The premium applies to the property and any change of ownership or tenancy will not affect the premium. If, when you purchased or leased your property it had already been empty and substantially unfurnished for two years or more, you will have to pay the additional premium. If you are looking at purchasing a property that has been empty for a long time it may be worth checking if you would be liable to pay the premium.
Exceptions to the additional premium
There are two exceptions where the Empty Property Premium will not be added. These are:
- a property which has been left empty by a member of the Armed Forces who has been posted away from home
- a property which is an annexe to another property and it is being used as part of the main property
Premium charges
Where a property has been empty and substantially unfurnished for a continuous period of two years or more the following premium charges will apply
From the 1st April 2013 to 31st March 2019
- Properties empty and substantially unfurnished over 2 years were subject to a premium of 50%. This meant that the charge was 150%.
From 1st April 2020
- Properties empty and substantially unfurnished between 2 and 5 years will be subject to a premium of 100%.This will mean that the charge for the property will be 200%.
- Properties empty and substantially unfurnished of at least 5 years, but less than 10 years, it will be subject to a 200% premium. This will mean that the charge for the property will be 300%.
From 1st April 2022
- Properties that have been empty and substantially unfurnished for 10 years will be subject to a 300% premium resulting in a council tax charge of 400%.
From 1st April 2024
- Properties empty and substantially unfurnished between 12 months and 5 years will be subject to a premium of 100%.This will mean that the charge for the property will be 200%.
- Properties empty and substantially unfurnished of at least 5 years, but less than 10 years, it will be subject to a 200% premium. This will mean that the charge for the property will be 300%.
- Properties that have been empty and substantially unfurnished for 10 years will be subject to a 300% premium resulting in a council tax charge of 400%.
Circumstances where the empty premium may be waived:
- The property is actively being marketed for sale. (Evidence will be required to support claims that a property is being marketed for sale, such as a copy of the agreement with selling agents, the number of enquiries received and viewings arranged or completed, etc.)
- The property is actively being marketed for let. (Evidence will be required to support any claims that a property is being marketed for let, such as a copy of the agreement with letting/managing agents, the number of enquiries received and viewings arranged or completed, etc.)
- Where the imposition of the council tax premium would result in severe financial hardship to someone with a serious illness, disability or vulnerability
Please email evidence to the address below and we will review your charge.
Information about getting your empty home back into use can be found on our Getting your empty home back into use webpage.
If you would like help or more information about the premium you can email the Income Team at revenues@highpeak.gov.uk or call 0345 129 4858
