England Landlord Guidance

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1.9.4 Long Term Empty Property

Local authorities may set a Council Tax rate for long-term empty properties of up to 150% of the normal liability. A ‘long-term empty property’ is a property which has been unoccupied and substantially unfurnished for at least two years. This is often called the ‘empty homes premium’.

The empty homes premium cannot apply to homes that are empty due to the occupant living in armed forces accommodation for job-related purposes (Class E); or to annexes being used as part of a main property (Class F).