Council Tax unoccupied property discounts and premiums

As of the 1st April 2013, changes were made to Council Tax legislation, which removed exemptions for unoccupied/ unfurnished and uninhabitable properties. 

These changes also gave local councils the discretion to be able to charge up to a full Council Tax of 100% for the above property groups, as well as for unoccupied but furnished properties also known as second homes.  At a meeting of the full Council on the 17th January 2013, decisions were made which meant no discounts would be given in the above circumstances.

A summary of all changes applying in Doncaster can be seen in the table below. 

Circumstance

Details of reduction or premium that might apply

Empty properties

No discount is allowed for these property types and full Council Tax is charged from day one.

Properties that have been empty for over 2 years - Empty properties premium

Prior to 01/04/2020

Properties which are empty and unoccupied for two years are subject to a 50 % premium, added to the usual Council Tax charge. This means a 150% charge is payable.

From 01/04/2020

The premium is increasing in line with new legislation  (The charge examples assume a standard Council Tax charge of £1,000.00).

Properties empty for 2 to 5 years will be subject to a 100% premium. This means a 200% charge will be payable e.g. £2,000.00.

Properties empty for more than 5 years will be subject to a 200% premium. This means a 300% charge will be payable e.g. £3,000.00

From 01/04/21

Properties empty for more than 10 years will be subject to a 300% premium. This means a 400% charge will be payable e.g. £4,000

Please note:

The 2, 5 and 10 year periods start when the property first becomes empty and unoccupied and do not start again with a change of ownership.

Empty and substantially furnished properties are charged 100% from day one, but do not attract a premium.     

Properties that are uninhabitable

No discount is allowed for these property types and full Council Tax is charged from day one.

Second homes

No discount is allowed for these property types and full Council Tax is charged from day one. There are some exceptions where a 50% discount will still apply, including caravans and certain job related accommodation. If you think this may apply to you, please submit a general enquiry form.

All of the above discounts or premiums are applied automatically by the Council Tax team. 

You cannot appeal the amount of reduction available, or the level of premium applied. You should tell us as soon as possible if your property is no longer empty and becomes occupied or furnished. You can appeal against a property being classified as empty or unfurnished (evidence and a inspection may be required).

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Last updated: 20 June 2023 13:20:39

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