A briefing paper explaining how council tax is applied to empty properties in England, Scotland and Wales, including the 'empty homes premium'.
Council tax: empty properties (392 KB , PDF)
Local authorities in England, Scotland and Wales have considerable discretion over the levels of council tax discount available on unoccupied properties. They may require full council tax payment from the owners of empty second homes, properties undergoing major repair, or properties that are ‘unoccupied and substantially unfurnished’. There are a small number of mandatory exemptions to this power.
Local authorities may also set an ‘empty homes premium’ for properties that have been empty for over a specified period. The maximum amount of the premium, and the scenarios in which the premium may be levied, vary between England, Scotland and Wales.
In Wales, a ‘second homes premium’ can be applied to properties that are empty and furnished. A second homes premium will be introduced in England from April 2025, and the Scottish Government has introduced one from April 2024.
Each country operates a number of exemptions from the empty homes premium and second homes premium, meaning that the premiums cannot be applied to certain classes of property: however, the normal rate of council tax can still be payable on properties that are exempt from a premium.
Council tax: empty properties (392 KB , PDF)
There are currently 48 operational Enterprise Zones in England. Similar policies have been adopted by the devolved governments in Scotland, Wales and Northern Ireland. Businesses in these small areas will benefit from tax and planning concessions and superfast broadband.
A debate on environmental standards for new housing will take place in Westminster Hall on Thursday 12 September 2024. Ellie Chowns, MP for North Herefordshire, will open the debate.
A debate on building safety and resilience will take place in the House of Commons Chamber on Wednesday 11 September 2024.
