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Council Tax premium charges: Empty properties and second homes
Empty and unfurnished properties
Since April 2019, there have been changes to Council Tax charges for long-term empty properties. North Norfolk District Council’s elected members voted to use the discretionary powers granted under Sections 11A and B of the Local Government Finance Act 1992. They agreed to charge a Council Tax premium to all empty and unfurnished properties.
Full Council Tax is charged to empty properties that are unoccupied and unfurnished. For those that have been continuously empty for more than two years since 1 April 2019 and one year since 1 April 2024 (irrespective of ownership), a premium is charged, in line with the table below.
| Time property has been empty | Additional charge from April 2019 | Additional charge from April 2020 | Additional charge from April 2021 | Additional charge from April 2024 |
|---|---|---|---|---|
| Empty for 1 year or more | 0 | 0 | 0 | 100% |
| Between 2 and 5 years | 100% | 100% | 100% | 100% |
| Between 5 and 10 years | 100% | 200% | 200% | 200% |
| Over 10 years | 100% | 200% | 300% | 300% |
If the property is derelict
The Valuation Office Agency may remove it from the valuation list, meaning Council Tax is no longer payable. Visit the Valuation Office website for further details.
Bringing empty properties back into use
We offer a wide range of assistance to owners of suitable empty properties to help bring them back into use. For advice, please email our Council Tax team at ctax@north-norfolk.gov.uk.
Second homes
Since 1 April 2017, no Council Tax discount has been granted to second home properties, meaning furnished but no one’s main address.
With effect from 1 April 2025, North Norfolk District Council elected members have voted to use its discretionary powers granted under Section 11C and 11D of the Local Government Finance Act 1992 to charge an additional 100% Council Tax premium to second home furnished properties subject to legislation.
Council Tax fraud
It is a criminal offence to try to avoid paying the correct level of Council Tax by giving false information to avoid paying an empty or second home premium charge.
Where fraud is discovered, Councils will always try to get the money back and consider whether further action is appropriate. Further action could include a caution, an administrative penalty, being denied current or future reductions, or being prosecuted.
North Norfolk District Council will carry out financial checks and will contact other organisations and authorities to verify information.