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Council Tax Premiums

An additional charge (premium) can be applied to your Council Tax bill in certain circumstances.

Council Tax premiums benefit our district and communities as an incentive to encourage empty or under utilised homes back into use. 

Visit our Empty Homes page for information on bringing empty homes back into use.  If you would like any information on how we might be able to help you bring your empty property back into use, please contact the Housing Standards team on 01775 761161.

Second Homes / Furnished Properties

From 1 April 2025 a Council Tax Premium of 100% will be applied on second homes and furnished properties not used as anyone's main home. The premium will increase the charge payable to 200%.  

There are a number of exceptions (detailed below), where we may be able to exclude your property from the additional charge. 

Long Term Empty Properties

A Long-Term Empty Dwelling Premium will apply if your property has been empty for two years or more.

The following Long-Term Empty Premiums (LTEP) apply where your property is empty for longer than:

  • Two years = 100% LTEP applies, increasing the charge to 200%  
  • Five years = 200% LTEP applies, increasing the charge to 300%  
  • 10 years = 300% LTEP applies, increasing the charge to 400%  

Exceptions

Legislation came into force on 1 November 2024 introducing nine exceptions to the additional premium charge. Some properties will be excluded from the premium completely, while others are excluded for a limited time.

No Council Tax Premium will be charged on the following properties if they meet the relevant criteria:

  • Armed Forces Accommodation
  • Annexe to Main Residence
  • Job Related Dwelling
  • Caravan Pitch or Boat Mooring
  • Planning Restriction preventing Occupation

These properties (if they meet the relevant criteria) may be excluded from the additional premium charge for a maximum period of 12 months:

Tell us about your property

If you already have a Council Tax account and you think your property meets the exception criteria, tell us using our online forms below:

You may also need to provide evidence confirming your property's status.

Frequently Asked Questions

Q. Why are you charging a premium? 
We are encouraging Council Tax payers to use a dwelling as their main residence or allow others to do the same. 

Q. How will I pay the premium?
Premiums will automatically be added to the Council Tax charge.  Although the amount you pay will be higher, the total charge will be shown on one bill, and you will still be able to pay Council Tax in 10 or 12 monthly instalments. 

Q. When was notice of the premium given? 
Council made the decision regarding Long Term Empty Premiums in 2019. Second Home Premiums were approved at the Council meeting on 29 February 2024.  One year's notice was required before implementing the increases.

Q: When was the LTEP introduced?
Since April 2013 councils have the discretion to charge up to 50% LTEP for properties that have been empty for more than two years. From 1 April 2019 legislation allowed the LTEP to be increased further.  

Q: When were the LTEP charges introduced?
LTEP charges and the effective dates are detailed below:

  • 50% LTEP (empty longer than two years) was introduced on 1 April 2013.
  • 100% LTEP (empty longer than two years) was introduced on 1 April 2019.
  • 200% LTEP (empty longer than five years) was introduced on 1 April 2020.
  • 300% LTEP (empty longer than 10 years) was introduced on 1 April 2021.