Council Tax premium for empty and unfurnished properties

From 1 April 2019, properties that have been unoccupied and unfurnished for more than two years will be charged an additional premium of 100% Council Tax.

From 1 April 2020, this premium increased to 200% for properties that have been unoccupied and unfurnished for more than five years.

From 1 April 2021, the premium increased to 300% for properties that have been unoccupied and unfurnished for more than ten years.

This is regardless of any change of ownership during that period.