Long term empty property charge

Before 1 April 2019

An additional amount of council tax (a premium) to be paid when a property has been empty for at least two years was introduced from 1 April 2013. This was set at the maximum 50% premium, meaning that if your property had been empty for at least two years, you would have to pay the whole Council Tax bill, plus half on top again (for example a 150% charge).

After 1 April 2019

New legislation was introduced by the government enabling local authorities to increase the amount of this premium from 50% to 100%. The reason for this premium is to encourage owners of empty properties to bring their properties back into use.

At its meeting on 21 January 2019 the council decided to exercise this power and this means that from 1 April 2019 the amount of Council Tax payable in respect of the above mentioned property has been increased from 150% to 200% of the full Council Tax charge.

Exceptions to the additional premium

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

Circumstances where the empty premium may be waived

In certain circumstances long term empty properties liable for a 100% premium charge may be eligible for an exception to this premium, reducing the charge to 100% Council Tax. This is awarded for a maximum of 12 months but certain criteria must be fulfilled:

  • Owners who are genuinely attempting to sell or let their property which has been vacant for at least 2 years
  • Owners who are experiencing particular legal or technical issues preventing the sale or let of the property
  • Owners who are in negotiation with the Empty Property team

If you believe you are eligible for an exception please complete the Application for Exception to Premium form and return to the revenues team along with supporting evidence as requested on the form.

contact | Council Tax
Council Tax

West Lindsey District Council
Marshall’s Yard
DN21 2NA
United Kingdom