Empty properties and second homes premiums
Empty and unfurnished properties
Properties that have been empty and unfurnished for over 1 year will attract an additional Council Tax charge with effect from 1 April 2024.
Owners of these properties will be liable to pay 200% Council Tax.
For properties that have been empty and unfurnished for 5 years or more, this will increase to 300%.
For properties that have been empty and unfurnished for 10 years or more, this will increase to 400%.
Empty and furnished properties
Furnished properties that are unoccupied are subject to a 100% Council Tax charge. From 1 April 2025, the Council Tax payable will increase by 100% on properties classed as second homes, where there is no resident and the property is substantially furnished. This means a second home will be charged two times the usual amount of Council Tax.
The Government have guidance on the implementation of the council tax premiums on long-term empty homes and second homes on their website. This information was published on 1 November 2024.
South Tyneside Council are contacting owners of properties that are currently classed as second homes, to determine the use of the property, in order to make a decision on the application of a premium.
There are some circumstances where an empty homes premium cannot be applied, including:
- Properties that are currently classed as exempt from Council Tax
- An empty dwelling which is the sole or main residence of a member of the armed forces who is absent from the property as a result of such service
- An unoccupied annexe in a property which is being used as part of the main dwelling in a property