Council tax empty properties

Empty property premium charge

An additional amount of Council Tax (a premium) is charged when a property has been empty and substantially unfurnished for one year or more. (Please note that prior to 1 April 2024 this was effective after two years or more.)

• for properties that have been empty and substantially unfurnished for one year, but less than five years, the premium is 100%
• for properties that have been empty and substantially unfurnished for five years, but less than ten years, the premium is 200%
• for properties that have been empty and substantially unfurnished for ten years or more, the premium is 300%

This means that if you own a property which has been empty and substantially unfurnished over one year but less than five years, you will be charged an extra 100% Council Tax on top of the full Council Tax charge (a 200% Council Tax charge).

If you own a property which has been empty and substantially unfurnished for five years but less than ten years, you will be charged an extra 200% Council Tax on top of the full Council Tax charge (a 300% Council Tax charge).

If you own a property which has been empty and substantially unfurnished for ten years or more, you will be charged an extra 300% Council Tax on top of the full Council Tax charge (a 400% Council Tax charge).

As the premium applies to the property, a change in Council Tax liability will not affect the premium.  If when you purchased or leased the property it had already been empty and substantially unfurnished for more than one year and the property remains substantially unfurnished after you took on liability, you will have to pay the additional charge.

There are two exceptions where the Empty Property Premium will not be added. These are:

• a property which has been left empty by a member of the Armed Forces who has been posted away from home
• a property which is an annexe to another property and it is being used as part of the main property

If you think you may qualify under one of the exceptions please call us on tel: 020 7361 3005.

Example of empty property premium charges

Property empty between 1-5 years

Property empty over 5 years but less than 10

Property empty over 10 years

Making an application to the Valuation Office Agency to consider removing a property from the Council Tax list

If no one can live at your property because it requires major reconstruction work, substantial structural or major alterations to make it habitable, you may apply to the Valuation Office Agency to ask them to consider removing it from the Council Tax list.

You must still pay Council Tax until you receive official confirmation that your property has been removed from the list. You must contact the Valuation Office Agency again when the works are completed.

The Valuation Office can be contacted:

• by post: Council Tax South, Valuation Office Agency, Second Floor, 1 Francis Grove, Wimbledon, London SW19 4DT

• by telephone: 03000 501501

• by email: [email protected]

• online: Valuation Office Agency website

You must register with the Council

To apply for disregard or exemption, you must create a MyRBKC account.

• If you would like to register now visit Register for a MyRBKC account and follow the on-screen instructions.
• If you have already registered you can Sign in to MyRBKC account.

You can also make your application in writing or use the Contact us form quoting your Council Tax reference number.