The definition of an empty property for council tax purposes is a dwelling which has ‘no one resident’ and is ‘substantially unfurnished’. The Act provides that from 1 April 2024, a property can be charged an empty homes premium of 100% after one year, even if it becomes empty before 1 April 2024.
Information on the Levelling-up and Regeneration Act 2023 can be found on the government website.
We agreed at the full council meeting on 21 February 2024 that this premium will apply in North Yorkshire from 1 April 2024.
This premium applies to the property, a change of ownership or tenancy will not affect the premium and the 12-month period does not start again with each change. If when you purchased or leased your property it had already been empty and unfurnished for one year or more, you will have to pay the additional premium. The premium can only be removed by bringing your property back into use.
We want to reduce the number of long-term empty properties and tackle a shortage of affordable housing by encouraging property owners to bring empty homes back into use for local people.
If your property is unoccupied and unfurnished, you will have to pay the full current council tax charge during the first 12 months.
Charges that will apply from 1 April 2024
If your property has been empty for:
- up to a year, then you are not charged an additional premium, but you must pay a 100% council tax rate
- more than one year, you must pay a 100% premium council tax rate (this means you will have to pay twice the normal rate)
- more than five years, you must pay a 200% premium council tax rate (this means you will have to pay three times the normal rate)
- more than 10 years, you must pay a 300% premium council tax rate (this means you will have to pay four times the normal rate
Second homes additional premiums
The definition of a second home for council tax purposes is a dwelling which has ‘no-one resident’ but is ‘substantially furnished’.
Section 80 of the Levelling Up and Regeneration Act 2023 permits us to apply a premium on second homes. Second homeownership within the North Yorkshire area is significant and is recognised to have a negative impact in terms of the supply of homes available to meet local housing need. The act requires that the first decision to impose this class of premium must be taken 12 months before the financial year to which it would apply. The decision was taken by us on 21 February 2024 to apply this premium.
From April 2025 we will add 100% council tax premium to the bill for any property liable for council tax and classed as a second home. This will result in a 200% council tax charge.
On the 1 November 2024 the government announced a number of exceptions to the council tax premiums which will take effect from 1 April 2025. These exceptions are summarised in the table below.
| Classes of dwelling | Application | Definition |
| Class E | Long-term empty homes and second homes | Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling |
| Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate / letters of administration) |
| Class J | Second homes only | Job-related dwellings. A dwelling would be classed as a job-related dwelling, where it is a dwelling provided by a person’s employer for the purposes of performing their work. The definition of a job-related dwelling for the purposes of this exception is set out in the Schedule to the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003. Examples include headteachers for boarding schools who are required to live in school accommodation. |
| Class K | Second homes only | Occupied caravan pitches and boat moorings. |
| Class L | Second homes only | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
If from the 1 April 2025 you believe your property would fall under one of the classes of exceptions, please contact us.
When contacting us, please quote the full property address and property reference number (if known).
Should you wish to claim an exception under Class G or Class H the following additional information will be required:
- the exact date the property started being advertised for sale / let
- details of where the property is being advertised for sale / let, for example web address, estate agent address
- the original asking price and current asking price
- confirmation that the property has an Energy Performance Certificate (EPC)