Council Tax premium charges for empty properties

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%

 

The empty home premium will not apply to the following:

• unoccupied properties, which would be the taxpayer's sole or main residence if they were not residing in job-related armed forces accommodation
• annexes forming part of a main dwelling which are used as part of that main dwelling
• properties which were previously exempt under Class F as the owner has passed away and less than one year has elapsed since the grant of probate or letters of administration
• properties being marketed for sale at a reasonable price will not have to pay the premium until a year after they are first marketed for sale
• properties being marketed for let on reasonable terms will not have to pay the premium until a year after they are first marketed for let
• empty properties requiring or undergoing major repairs or structural alterations (12 month limit)

What if I think my property meets the criteria for an exception from the premium?

Any owner who does not feel the empty house premium should apply to their property because it falls into one of the exception categories above should contact us by completing the empty property review form below.

Empty property review form

Having your property removed from banding 

If you are looking to have a property deleted from the Council Tax banding list, you can access a Council Tax proposal form on GOV.UK.

There are separate forms for England and Wales, so make sure the correct form is completed.

This form should be used if the property is:

• derelict
• undergoing major structural renovation
• demolished

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 Empty Homes Officer at empty.homes@north-norfolk.gov.uk. 

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.