Council Tax

Change to the Council Tax empty property premium effective from 1 April 2024

Under The Levelling-up and Regeneration Act 2023, the Government has introduced new legislation which reduces the period of time a property must be unoccupied and substantially unfurnished, before an empty property premium can be applied. From 1 April 2024 this is reducing from 2 years, down to 12 months. Using discretionary powers granted under Section 11B of the Local Government Finance Act 1992, a decision was made by full Council on 26 February 2024 to apply the change in accordance with the new legislation.

This change will take effect from the 1 April 2024 and will appear on annual bills for the financial year 2024/25.

New unoccupied but substantially furnished property premium effective from 1 April 2025

Under Section 80 of The Levelling-up and Regeneration Act 2023, the Government has also introduced changes to Council Tax legislation allowing Billing Authorities to apply a premium of up to 100% (up to a 200% Council Tax charge in total) to properties, where:

1. there is no resident of the dwelling, and
2. the dwelling is substantially furnished.

As well as including unoccupied properties that are substantially furnished, this also includes properties which are often referred to as second homes, where a property is furnished, but is not a person’s main residence and is only occupied periodically.

Using discretionary powers granted under Section 11C & 11D of the Local Government Finance Act 1992A decision was made by full Council on 26 February 2024 to apply the new premium in accordance with the new legislation. 

However, in line with requirements of this new legislation, this premium will not come into effect until 1 April 2025.

For more information about the above please visit our Council Tax empty property discount and premiums page.