The full rate of council tax must be paid on second homes and empty properties.
Since 1 April 2019, any property that has been empty for more than two years will be charged a 100 per cent premium council tax rate. This means you will pay double the amount. An empty property can be unoccupied or substantially unfurnished.
Two classes of properties are exempt from the premium:
- a dwelling which is the sole or main residence of a member of the armed forces away from the property on active service
- a dwelling which forms part of a single property which is occupied.
If you want to object to the increased charge you have two options:
- seek a judicial review in the High Court
- complain to the local government ombudsman.