Empty homes Council Tax premium

Empty homes Council Tax premium

If your property has been empty and unfurnished for two years or more, you are required to pay an empty home premium on top of the full Council Tax charge for your property. 

Why am I charged extra when I am not using my property?

The empty homes premium is intended as an incentive to landlords to ensure properties are occupied as soon as possible and not left empty.

How much is the premium?

1 April 2019 onwards: The premium is 100 per cent of the full Council Tax charge for your property, so you will have to pay 200 per cent of the full Council Tax charge.

Do I have to pay the premium?

As this premium applies to the property, a change of ownership or tenancy will not affect the premium. If when you purchased or leased your property it had already been empty and unfurnished for two years or more, you will have to pay a 200 per cent Council Tax charge.

If the premium affects you we will write to you and send you a new Council Tax bill.

You are required to pay the premium if your property has been unoccupied and substantially unfurnished for two years or more unless your property:

  • is left empty by a member of the armed services, who is away from the property as a result of their service; or
  • forms part of a single property, for example, an annexe.

If your bill shows a long-term empty premium and you think that your property is in one of these categories please contact us straight away.

How do I to end the premium charge?

To end the premium charge, you must bring the property back into use. The property must be furnished to a level which would mean the property was capable of occupation ie bed, sofa, table and chair, wardrobe / chest of drawers etc.

If you bring your property back into use, please email cdc.valuation@cherwell-dc.gov.uk within 21 days of the property becoming furnished so an inspection can be arranged.

Please note that visits to long term empty property take place periodically throughout the year without an appointment to ensure our records are up to date.

Can the Premium Charge increase further?

Yes, but the premium charges are reviewed each year as part of the Council Tax budget setting. The maximum charge currently is a premium of 200 per cent for a property empty between five years to ten years and the premium would rise to 300 per cent charge (400 per cent Council Tax charge) if the property remained vacant for 10 years or more.


Empty homes guidance