Empty homes premium
Changes to the Council Tax Long Term Empty Homes Premium were approved at a meeting of Full Council on 23 November 2023.
A Long Term Empty Property Premium will be applied when a property has been unoccupied and unfurnished for one year.
This is to encourage owners to bring them back into occupation. Which reduces the number of long term empty homes and helps reduce the shortage of homes.
We have support available to help owners bring properties back into use.
The Empty Homes Premium is applied as follows:
- where a property has been empty and unfurnished for one year but less than five years an additional 100% Council Tax Premium is applied; and
- where a property has been empty five years or more the Council Tax Premium is increased to 200%.
- where a property has been empty for ten years or more, the Council Tax Premium increases to 300%.
Second homes premium
The introduction of a new Council Tax Premium for Dwellings Occupied Periodically ("Second Homes") was approved at a meeting of Full Council on 18 January 2024. This will come into effect from 1 April 2025.
A 100% Council Tax Premium is applied and is payable in addition to the standard Council Tax liability in respect of "Second Home" dwellings that meet the following conditions:
- there is no resident of the dwelling (sole or main residence), and
- the dwelling is substantially furnished.
Exceptions to the Premium
There may be circumstances where it is inappropriate for a Premium to be charged. This could include:
- properties undergoing probate (12-month exception)
- properties being actively marketed for sale or let (12-month exception)
- annexes forming part of the main dwelling
- job related dwellings (this will not apply to cases where someone chooses to have an additional property to be closer to work)
For further questions relating to premiums, or enquiries relating to specific properties please contact our Operations Revenues Team on: 0345 2000 104, or by emailing team.revenue@northtyneside.gov.uk.