Council Tax

 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 1992 a decision was made by full Council on 26 February 2024 to apply the new premium in accordance with the new legislation. 

This premium will come into effect on 1 April 2025.

Exceptions to the existing long-term empty and the new unoccupied but substantially furnished premiums, will be introduced from 1 April 2025.

From 1 April 2025, the Government has introduced additional legislation setting out circumstances where a long term empty, or unoccupied but substantially furnished premium should not apply.

These exceptions only exclude dwellings from premiums being applied, and do not affect the standard rate of Council Tax that may be chargeable on the property. 

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