Council Tax Empty Property Premium in England

What the Empty Home Premium Is and When It Applies

If you own a property in England that has been unoccupied and substantially unfurnished for 12 continuous months, your local council can charge a premium on top of your standard council tax bill. This power comes from Section 11B of the Local Government Finance Act 1992, amended by the Levelling-up and Regeneration Act 2023.

Before April 2024, the trigger point was two years. The law now sets it at one year, catching thousands of additional property owners who previously fell beneath the threshold.

"Substantially unfurnished" means the property lacks enough furniture for someone to live in it. A single chair in an otherwise stripped-out house does not make it furnished. Conversely, leaving curtains and a few boxes behind does not automatically make it unfurnished. Billing authorities assess this as a question of fact and degree.

How the Premium Escalates Over Time

The premium is charged as a percentage on top of your standard council tax band charge. Over 80% of English billing authorities apply the maximum rates permitted by law:

• 1 to 5 years empty: up to 100% premium (total bill = 200% of standard charge)
• 5 to 10 years empty: up to 200% premium (total bill = 300%)
• 10+ years empty: up to 300% premium (total bill = 400%)

For a Band D property with a standard charge of £2,150, the premium alone adds £2,150 per year at the first tier — rising to £6,450 at the 10-year mark.

Councils are not required to charge the maximum. Some set lower rates, and a handful still do not charge any premium at all. Your council's annual billing notice will show the applicable rate.

The Clock Attaches to the Property, Not the Owner

The empty period runs from the first day the property became unoccupied and unfurnished — and it follows the building, not the person. If you buy a house that has been empty for 11 months, you become liable for the premium after just one further month, unless an exception applies.

During conveyancing, ask the billing authority for the exact date the property was classified as empty and the accumulated empty duration on the register. Solicitors do not always flag this risk.

What Counts as Occupied

To reset the empty clock, the property must be genuinely occupied or substantially furnished for a continuous period of more than six weeks. Interruptions of six weeks or less are disregarded by law. Moving furniture in for a fortnight and then removing it again will not reset the timeline. Billing authorities actively investigate contrived arrangements, and councils that suspect a sham occupation can refuse to reset the clock.

Exceptions That Stop the Premium

Several statutory exceptions protect property owners from the premium while keeping them liable for the standard council tax bill. These include dwellings actively marketed for sale (up to 12 months), actively marketed for let (up to 12 months), undergoing major structural repairs (up to 12 months), and in qualifying probate cases (up to 12 months from the grant date, running concurrently with the Class F exemption). A change of owner does not reset the empty clock or create a general national new-owner exception.

If you believe your property qualifies for an exception, you need to apply to your billing authority with supporting evidence. The process and the evidence requirements vary by council, but the statutory exception classes are consistent across England.

Our Empty Home Council Tax Premium guide walks through each exception class step by step, with evidence checklists and timeline worksheets so your application is right the first time.

What to Do If You Have Just Received a Premium Notice

Check the property's empty duration on the notice against your own records. Confirm whether an exception might apply — marketed for sale, in probate, under renovation, or recently purchased. If you dispute the charge, your first step is a formal written grievance under Section 16 of the 1992 Act, not a phone call. Informal conversations do not preserve your appeal rights.

If the council rejects your grievance or ignores it for two months, you can appeal to the Valuation Tribunal for England at no cost. Council tax remains payable throughout the dispute, but any overpayment is refunded if you succeed.

For debt stress related to council tax arrears, contact StepChange, National Debtline, or Citizens Advice for free independent help.

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