Council Tax Premium for empty properties
Where a property has been left empty for more than 2 years it will be subject to a Council Tax Premium, meaning for these properties the liable person will pay an additional charge on top of their normal Council Tax. The following council tax premium charges will apply on long term empty properties from the dates specified.
At a meeting of its Shadow Authority on 7 March 2023, Westmorland and Furness Council made a determination to set the following:
| Number of years properties have been unoccupied and unfurnished | % of premium payable | % of Council Tax in total payable | Date premium comes into effect from: |
|---|---|---|---|
| 2 to 5 years | 100 | 200 | 1 April 2023 |
| 5 to 10 years | 200 | 300 | 1 April 2023 |
| Over 10 years | 300 | 400 | 1 April 2024 |
Apply for an exception to the Council Tax Premium
The Council will consider removing the Council Tax Premium for applicants who meet the following qualifying criteria
- For those owners who are genuinely attempting to sell or let their property which has been vacant for at least two years. In such cases, the premium can be removed for a maximum period of up to 12 months.
- Where a new owner is subject to the premium from the day they purchase the property or within six months of the purchase date and they are renovating the property to move in themselves or to rent out the property as home. In such cases, the premium can be removed for a maximum period of 12 months.
- For those owners experiencing legal or technical difficulties which are preventing the sale or letting of a property. In such cases, the premium can be removed for a maximum period of 12 months.
If the property is to be a second home or holiday let the premium will not be removed as this does not meet the Council’s aim of increasing the supply of homes in the area.
Council Tax Premium policy guidelines for determining local exceptions (PDF: 298 Kb / 3 pages)
Apply for an exception to the Council Tax Premium (PDF: 451 Kb /3 pages)
Print, complete and return the application form with supporting documentary evidence to the address below.