Council Tax premium for properties that are unoccupied and unfurnished

Empty homes premium

We are committed to reducing the number of empty properties. The following premiums apply to properties which are unoccupied and unfurnished:

100% premium where the property has been empty and unfurnished for more than 1 year
200% premium where the property has been empty and unfurnished for more than 5 years
300% premium where the property has been empty and unfurnished for more than 10 years.

Exceptions from the empty homes premium

There are some exceptions where the premium will not apply. This includes where:

the property would be someone's sole or main residence if they were not living in job-related armed forces accommodation provided by the Ministry of Defence
the property is an annex that forms part of, or is being treated as part of, the main property

In addition, there are some circumstances where the exception will not apply for up to 12 months.

This includes where:

the property is being actively marketed for sale
the property is being actively marketed for let
probate has recently been granted
the property requires or is undergoing major structural alterations

Properties actively being sold or let

The exception applies for up to 12 months from the date the property was first actively marketed for sale or for let.

If the property has been marketed for sale or for let for more than 12 months when the premium starts on 1 April 2025, the exception will not apply and the Council Tax premium will be charged from 1 April 2025.

There are several factors which we will consider when deciding whether a property is being actively marketed for sale or rent, including:

whether the property is clearly advertised
whether the property is being marketed at a fair market value
whether the property has an energy performance certificate
whether the owner is taking any other reasonable steps to market the property for sale or let

To apply for an exception to the premium you will need to e-mail us at counciltax@nfdc.gov.uk and:

confirm the date the property was first advertised for sale
confirm the name/address of the agent and the link to the online listing, for example Rightmove. If the property is not advertised online, please provide the link from the selling agent's website.
confirm that the property is being marketed at a fair market value, for example, an email/letter from your selling/letting agent or a reference to similar properties for sale/rent in your local area
provide a copy of the energy performance certificate if this is not otherwise available from the online listing
provide details of any other steps you have taken / are taking to sell or let the property

Properties which are subject to probate

The exception applies for up to 12 months from the date of probate, where the property remains part of the estate of the person who has died, or until the property is sold or transferred to a beneficiary.

If probate was granted more than 12 months prior to 1 April 2025, the exception will not apply and the Council Tax premium will be charged from 1 April 2025.

Properties which require or undergoing major repairs or structural alterations

This exception applies for up to 12 months from 1 April 2025, where the property requires or is undergoing major repairs or is undergoing structural alteration before it can be occupied.

Where the major repairs are completed in less than 12 months, the exception will still apply for up to 6 months or until the end of the 12 months, whichever is sooner, provided the property remains unoccupied and substantially unfurnished.

To apply for an exception to the premium you will need to e-mail us at counciltax@nfdc.gov.uk and:

confirm the date the works were first required or first started
provide details of the works including a surveyor's report if you have one
provide photos of the works

In some cases, we may need to ask our property inspector to visit the property, so please provide a daytime contact number.

Please be advised that aside from the specific circumstances explained on this page, we do not have the discretion to reduce the premium, to delay the start date of the premium, extend the 12 month exception period, or to waive the premium altogether.