Long term empty properties
Currently if you are responsible for council tax at a property which has been empty and unfurnished for longer than two years you will be charged an additional rate on top of the standard amount you are required to pay for that property:
- from 1 April 2019 – 100 per cent additional council tax on properties which are empty for two (*) or more years
- from 1 April 2020 – 200 per cent additional council tax on properties which are empty for five or more years
- from 1 April 2021 – 300 per cent additional council tax on properties which are empty for ten or more years.
The additional charge will be shown on your council tax bill.
(*) the existing two-year empty period (as noted above) is set to be reduced to one year, effective from 1 April 2026.
With effect from 1 April 2025 there are however certain exemptions to this premium being applied which include:-
- dwellings requiring or undergoing major repairs or structural alterations (12 months exemption. If repairs completed in less than 12 months the exemption will apply for up to 6 months or until the end of the 12 months whichever is sooner)
- premises owned by members of the armed forces;
- annexes;
- properties that are genuinely on the market for sale or let (12-month exemption) – subject to verification checks to confirm active marketing (the effective date will be determined from when the property first entered the market. If this occurred before 1 April 2025, the full 12-month exemption period will not apply;
- where probate has recently been granted (12-month exemption from grant of probate/letters of administration);
Please note that we may use any information you provide to identify vacant properties and take steps to encourage them back into use – for more information please see Schedule 2 of the Local Government Finance Act 1992.
Contact us - Council tax
0345 302 2313
(Text phone users add 18001 before dialing)
South Oxfordshire District Council
Po Box 872
Erith
DA8 1UN
