12. What is the Council Tax premium?
The Council Tax premium is an additional charge on properties that have been empty and unfurnished for at least 2 years.
The premium is used to encourage more properties back into use because of the impact empty homes have on the community.
The government is planning to change Council Tax for unoccupied and unfurnished properties: after one year (instead of two) of being empty, a property will be charged 100 per cent premium in addition to the 100 per cent Council Tax currently charged.