Council Tax Premiums for unoccupied properties

From 1 April 2024 an additional amount of Council Tax is charged when a property is unoccupied and unfurnished for one year or more.

Current Premiums

Property continuously unoccupied/unfurnished (Long Term empty properties)

More than 1 years but less than 5 years

  • Premium payable - 100%
  • Overall charge - 200%

More than 5 years but less than 10 years

  • Premium payable - 200%
  • Overall charge - 300%

More than 10 years

  • Premium payable - 300%
  • Overall charge - 400%

Property unoccupied however furnished (known commonly as 2nd homes)

From the date the property becomes unoccupied/furnished

The premium applies to the property therefore a change in ownership will not affect the premium. The premium can only be removed by bringing the property back into use that results in a period of occupation of 6 weeks or more. Any periods of occupation will not be included in the calculation of the one-year empty period.

Proposed premiums coming into effect from 1st April 2025

Property unoccupied however furnished (known commonly as 2nd homes)

From the date the property becomes unoccupied/furnished

  • Premium payable - 100%
  • Overall charge - 200%

Properties not affected by the premiums

  • A property that forms part of a single property, for example an Annexe
  • A property that is left empty by a member of the Armed Forces who is away from the property due to their service.

If you are subject to a premium and feel this is incorrect, please contact the Council tax team to discuss this.

Struggling to pay your Council Tax?

If you are struggling to pay your Council Tax please complete our Struggling To Pay form.

You can find more information at Struggling to pay your Council Tax? (wigan.gov.uk)

© Wigan Council