Empty homes Council Tax premium
Since 1 April 2025, additional premiums are applied to properties that have been empty and unfurnished for 1 year and over.
The premium will not be removed should that property remain empty following a change of ownership or tenancy.
The premium increases the longer the property remains empty:
- 100% premium for properties empty for 1 year and over
- 200% premium for properties empty for 5 years and over
- 300% premium for properties empty for 10 years and over
Prior to 1 April 2025, a property had to be unoccupied and substantially unfurnished for two years or more for a long-term empty premium to be applied.
Why am I charged extra when I am not using my property?
The empty homes premium is intended as an incentive to landlords and owners to ensure properties are occupied as soon as possible and not left empty.
Do I have to pay 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 one year or more unless your property meets:
- Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
- Annexes forming part of, or being treated as part of, the main dwelling.
- Dwellings being actively marketed for sale (12 months limit) *
- Dwellings being actively marketed for let (12 months limit) *
- Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)
- Empty dwellings requiring or undergoing major repairs or structural alteration. *
- Property is unable to be sold or occupied due to an ongoing legal issue. *
*The Council has the discretion to refuse to remove the long-term empty premium charge if we feel sufficient evidence has not been supplied to support your claim. Evidence must be supplied to support your application to remove the premium charge in the above scenarios.
Major repairs are classed as one-off projects designed to extend and improve the life of your building such as: building an extension, re-roofing the property or remedying subsidence or heave.
Works which will not be counted towards major repair: new windows/doors, new fitted kitchen/bathroom, redecoration, general repairs, gardening/landscaping.
If your bills shows as 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 i.e. 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 and in accordance with legislation.
Second Home Premiums
There is no Council Tax discount for second homes.
From 1 April 2026 the empty property premium will apply to second homes.
A rental property that is furnished and not occupied is considered a second home.