Council Tax unoccupied property discounts and premiums

As of the 1st April 2013, changes were made to Council Tax legislation, which removed exemptions for unoccupied, unfurnished and uninhabitable properties. 

These changes also gave local councils the discretion to be able to charge up to a full Council Tax of 100% for the above property groups, as well as for unoccupied but furnished properties also known as second homes.  At a meeting of the full Council on the 17th January 2013, decisions were made which meant no discounts would be given in the above circumstances. 

These changes also introduced premiums for long term empty (unoccupied and substantially unfurnished) properties. From 1 April 2025, a premium will also apply to properties which are unoccupied but substantially furnished.

A summary of all changes applying in Doncaster can be seen drop down boxes below. 

Empty properties (less than 12 months)

No discount is allowed for these property types and full Council Tax is charged from day one.

Properties that have been empty for over 12 months - Empty properties premium

From 01/04/2024

The period which a property must have been unoccupied and substantially unfurnished before first becoming subject to an empty property premium is reducing from 2 years to 12 months (1 year). This change is in line with new legislation, set out in The Levelling-up and Regeneration Act 2023, which received Royal ascent on 26 October 2023. A decision was made by full Council on 26 February 2024 to apply this in accordance with the new legislation. (The charge examples assume a standard Council Tax charge of £1,000.00).

Properties empty for 1 year to 5 years will be subject to a 100% premium. This means a 200% charge will be payable e.g. £2,000.00.

Properties empty for more than 5 years will be subject to a 200% premium. This means a 300% charge will be payable e.g. £3,000.00

Properties empty for more than 10 years will be subject to a 300% premium. This means a 400% charge will be payable e.g. £4,000

 

Prior to 1 April 2024, the following rates and periods applied:

Prior to 01/04/2020

Properties which are empty and unoccupied for two years are subject to a 50 % premium, added to the usual Council Tax charge. This means a 150% charge was payable.

From 01/04/2020

The premium increased in line with legislation.  (The charge examples assume a standard Council Tax charge of £1,000.00).

Properties empty for 2 to 5 years are subject to a 100% premium. This means a 200% charge is payable e.g. £2,000.00.

Properties empty for more than 5 years are subject to a 200% premium. This means a 300% charge is payable e.g. £3,000.00

From 01/04/21

Properties empty for more than 10 years will be subject to a 300% premium. This means a 400% charge will be payable e.g. £4,000

 

Please note:

The 12 month, 5 and 10 year periods start when the property first becomes empty and unoccupied and do not start again with a change of ownership.

Unoccupied and substantially furnished properties are currently charged 100% from day one, and do not  attract a premium.

However, please be aware that a premium will also apply to this type of property after 12 months, from 1 April 2025. Please see 'Unoccupied but substantially furnished properties' below.

Properties that are uninhabitable

No discount is allowed for these property types and full Council Tax is charged from day one.

Unoccupied but substantially furnished properties (Second homes)

Prior to 1 April 2025

No discount is allowed for these property types and full Council Tax is charged from day one. There are some exceptions where a 50% discount will still apply, including caravans and certain job related accommodation. If you think this may apply to you, please submit a general enquiry form.

From 1 April 2025

Properties which are unoccupied, but substantially furnished for at least 12 months (1 year) will become subject to a 100 % premium, added to the usual Council Tax charge. This means a 200% charge was payable e.g. assuming an example Council Tax charge of £1,000.00, a charge of £2000.00 will be payable).

A property is subject to this premium 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.

This premium has been introduced in accordance with Section 80 of The Levelling-up and Regeneration Act 2023, which received Royal ascent on 26 October 2023. A decision was made by full Council on 26 February 2024 to apply this in accordance with the new legislation.

Dwellings falling into the below categories are not subject to the premium, and will continue to receive the 50% Second home reduction.

  1. unoccupied caravans on pitches
  2. unoccupied boats on moorings, and
  3. work related accommodation.
All of the above discounts or premiums are applied automatically by the Council Tax team. 

You cannot appeal the amount of reduction available, or the level of premium applied. You should tell us as soon as possible if your property is no longer empty, becomes occupied or furnished. You can appeal against a property being classified as empty, furnished or unfurnished (evidence and a inspection may be required).

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Last updated: 01 November 2024 10:30:30

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