Council tax premium on long-term empty properties to apply after 12 months, Government says

The rules on doubling council tax for long-term empty properties are to apply when a property has been uninhabited for 12 months, rather than the current two years, the Department for Levelling Up, Housing and Communities (DLUHC) has announced.

Councils will be given new powers to introduce the tax premium on second homes in their area from next year, DLUHC said.

There will be a small number of exceptions. These will apply to empty properties that are uninhabitable due to extensive renovation, second homes that are not available for use year-round due to planning restrictions or for up to a year on homes that have been inherited.

The updated rules will come into force from 1 April 2024.

DLUHC said the plans were aimed at supporting local people in areas where high numbers of empty homes are preventing them from finding affordable housing.

Minister for Local Government Simon Hoare said: “Long-term empty properties are shutting local families and young people out of the housing market as they are being denied the opportunity to rent or buy in their own community.

“So, we are taking action as part of our long-term plan for housing. That means delivering more of the right homes in the right places and giving councils more powers to help give local people the homes they need.”

See also: Empty homes: a long-term strategy - Could empty homes strategies assist local authorities struggling to balance the books? Derin Taylor and Lyndon Campbell look at the options.