Empty property charges
Some properties may receive a statutory exemption or a local discount whilst standing empty.
Where an empty property does not qualify for such an exemption or discount, certain charges will apply, depending on the individual circumstances:
As from 1 April 2019 once a property becomes unoccupied and substantially unfurnished, then a 100% charge will be levied against the person entitled to possession (prior to 1st April 2019 when the policy was changed, the maximum period was 30 days).
Any discount awarded under the rules that applied in the financial year 2018/19 will cease on 31 March 2019 regardless of whether the 30 day empty period has elapsed or not.
second homes will be subject to 100% council tax charge
Premium for empty properties
Since April 2013, a dwelling that has been standing empty for two years will attract a premium charge of an extra 50% of the council tax for which the property is banded. However, a premium charge will not be applied where a specific exemption applies or, where the dwelling;
- is the sole or main residence of a member of the armed services who is absent as a result of such service
- forms part of a single property which is being treated by a resident of that property as part of the main dwelling, i.e. annexe
The Council meeting of 13 February 2019 resolved to amend the Premium charges to be applied to properties that have remained empty and unfurnished, as shown below :-
100% extra (for properties empty for 2-5 years) from 1st April 2019
200% extra (for properties empty for 5-10 years) from 1st April 2020
300% extra (for properties empty for 10+ years) from 1st April 2021
If you require further information please contact us.