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Council Tax Premium — Extra Charge on Long-Term Empties

By GetRighted Legal Research TeamLast updated July 2026

Summary

The empty homes premium is an additional charge on top of standard council tax for properties that have been unoccupied and substantially unfurnished for extended periods. Introduced by LGFA 1992 s.11B (as amended), the maximum premiums are: 100% extra after 1 year empty (double the standard charge), 200% extra after 5 years (triple), and 300% extra after 10 years (quadruple). Each billing authority decides whether to impose the premium and at what thresholds, by passing a formal resolution. The premium is designed to incentivise bringing empty properties back into use.

How the Premium Works

The premium is a percentage added on top of the standard council tax charge. A Band D property with a standard charge of £2,100 and a 100% premium pays £4,200 total. The premium applies to the full charge before any discounts. Properties that are exempt under SI 1992/558 are not subject to the premium during the exempt period — but once the exemption expires, the empty period may still count toward the premium threshold.

Exceptions and Challenges

Properties exempt under SI 1992/558 classes are not subject to the premium during the exempt period. Some authorities exclude properties being actively marketed for sale or let, though this is discretionary. Armed forces personnel posted away from home are protected from the premium. If you believe the premium has been incorrectly applied — for example, the property was not empty for the claimed period — dispute under LGFA 1992 s.16.

Sources

  1. Local Government Finance Act 1992, s.11B
  2. Levelling-up and Regeneration Act 2023 (premium threshold amendments)

Frequently Asked Questions

Does briefly occupying the property reset the premium clock?
Genuine occupation for a continuous period may reset the empty period. However, billing authorities can investigate and disregard sham or tokenistic occupation. The occupation must be genuine residence — not just leaving some furniture or spending an occasional night.
My property is empty because I am in a care home — does the premium apply?
If the property qualifies for Class E exemption (last occupant in care), no council tax is charged during the exempt period and no premium applies. Check whether Class E covers your situation.
Can the council charge the premium without telling me?
The council must issue a revised council tax demand showing the premium. They cannot retrospectively charge without notification. If you were not notified, challenge the charge and request evidence of the authority's resolution imposing the premium.

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