Long term empty properties
Government Legislation lets Local Authorities charge an extra levy on long term empty properties that are unoccupied and unfurnished.
The additional levy on long term empty properties is intended to make a stronger incentive to get homes back into use. It encourages the owners of these properties to either rent them out or sell them.
Properties that are mainly unfurnished and have been empty for one year, will be charged an additional 100% long-term empty property premium. For 5 years this increases to 200%, and 300% for 10 years or more.
The empty property levy will apply even if the owner has changed during that period.
In some cases, we will not charge an additional levy -
- for up to one year from the date when the property marketed for sale or rent is at a level which could be reasonably expected
- for up to one year where a new owner is carrying our renovations to bring the property back into use
- a property which would otherwise be the sole or main residence of a member of the Armed Services
- a property where the owner is deceased, and probate has been granted for up to one year from the date probate is granted
- empty annexes used as part of the main residence
Apply for a discount, exemption or disregard (opens in a new window)