Long Term empty properties
With effect from 1 April 2019 an empty property over 2 years will be charged an additional premium (additional council tax) of 100% of the standard tax due, previously 50% premium from 1 April 2013. This will continue until such time as the property is no longer unoccupied and substantially unfurnished. Unless the property is reoccupied the current premium of 50% will apply up to 31 March 2019.
To clarify further with regards to additional changes to long term empty homes;
- From April 2019 onwards to charge a 100% premium
- From April 2020 onwards to increase the premium to 200% for properties that have been empty for more than 5 years
- From April 2021 onwards to increase the premium to 300% for properties that have been empty for more than 10 years