Glossary · UK
What is Council Tax Empty Homes Premium?
An additional council tax charge English local authorities can impose on long-term empty (unoccupied and unfurnished) residential properties: up to 100% premium after 1 year empty, 200% after 5 years, and 300% after 10 years.
Full Definition
The council tax empty homes premium allows English councils to charge significantly more than the standard council tax bill on properties that have been empty and unfurnished for a long period. The aim is to incentivise property owners to bring vacant homes back into use, addressing housing shortages. Premium rates in England from April 2024 -- 1-4 years empty: up to 100% premium (double the standard bill) -- 5-9 years empty: up to 200% premium (triple the standard bill) -- 10 or more years empty: up to 300% premium (quadruple the standard bill) These premiums are set at "up to" levels -- individual councils decide whether to charge the full amount or a lower percentage. Second homes premium (from April 2025) A different charge -- the second homes premium -- applies to furnished but unoccupied residential properties (second homes). English councils can charge up to 100% premium on second homes from 1 April 2025. This is entirely separate from the long-term empty premium. Exemptions from the empty homes premium -- Properties where the owner is in hospital or a care home -- Properties undergoing active repair or major renovation (council discretion, typically capped at 12 months) -- Repossessed properties -- Properties where the owner has died and the estate is being administered (probate properties, for a reasonable period) -- Properties owned by a charity and occupied in relation to the charity's work -- Properties held for the armed forces Wales and Scotland operate different empty homes premium schemes with their own rates and exemption conditions.