Over the years there have been changes to the way council tax is applied to empty properties. Details of which are shown below.
The Levelling Up and Regeneration Act (Royal Assent granted 26th October 23) gives Councils discretion to apply the further premiums to empty homes. At the full council meeting of the 4th March 2024, Dudley MBC agreed to exercise these powers meaning that from 1st April 2025:
Empty and Unfurnished Properties
|
Empty Period |
Council Tax Charge |
|
1 year or more, but less than 5 years |
100% premium applies, meaning double council tax is payable |
|
5 years or more, but less than 10 years |
200% premium applies, meaning treble council tax is payable |
|
10 years or more |
300% premium applies, meaning quadruple council tax is payable |
Empty and Furnished Properties
|
Empty Period |
Council Tax Charge |
|
1 year or more |
100% premium applies, meaning double council tax is payable |
|
5 years or more, but less than 10 years |
200% premium applies, meaning treble council tax is payable |
|
10 years or more |
300% premium applies, meaning quadruple council tax is payable |
For the Empty and Furnished category, a list of exemptions can be found on the Gov.UK website.
Currently, for the 2024/25 financial year, the following Empty Homes Premiums apply:
Empty and Unfurnished Properties
|
Empty Period |
Council Tax Charge |
|
2 years or more, but less than 5 years |
100% premium applies, meaning double council tax is payable |
|
5 years or more, but less than 10 years |
200% premium applies, meaning treble council tax is payable |
|
10 years or more |
300% premium applies, meaning quadruple council tax is payable |
Please Note: These all Empty Homes Premiums apply regardless of changes in property ownership.