Council Tax Premiums have been introduced to encourage owners of empty properties to bring them back into use, reduce anti-social behavior associated with empty properties, reduce homelessness, and further enhance and support essential services within our community.
From 1 April 2024 an additional amount of Council Tax (Premium) is charged on all domestic properties in Wigan if they remain unoccupied and unfurnished for one year or more.
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%
Prior to 1 April 2024, Long Term Empty Properties were charged a 50% Premium if they had been unoccupied and unfurnished for 2 years or more.
Property unoccupied however furnished (known commonly as 2nd homes)
From 1 April 2025 an additional amount of Council Tax (Premium) is charged on domestic properties in Wigan when they are unoccupied and furnished. The premium is charged from the date the property becomes unoccupied.
From the date the property becomes unoccupied/furnished
- Premium payable - 100%
- Overall charge - 200%
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.
Exceptions from Premiums
Several types of properties are excepted from a Long Term Empty or 2nd Home Premiums if they meet the qualifying criteria. The following table details the exceptions that are available and their time limits.
Exceptions from Premiums
| Exception Type | Premium Type | Time Limit |
|---|
| Empty due to someone residing in armed forces accommodation |
Long term empty and 2nd home |
Unlimited |
| Annexes being treated as part of the main dwelling |
Long term empty and 2nd home |
Unlimited |
| Properties marketed for sale or let |
Long term empty and 2nd home |
12 Months |
| Properties undergoing probate |
Long term empty and 2nd home |
12 Months |
| Legal/technical issues preventing sale or letting |
Long term empty and 2nd home |
12 Months |
| Job related dwellings |
2nd home |
Unlimited |
| Occupied caravan pitches and boat moorings |
2nd home |
Unlimited |
| Occupation restricted by planning condition |
2nd home |
Unlimited |
| Major repairs or structural alterations |
Long term empty |
12 Months |
Applying for an Exception
If you believe you are entitled to an exception from an empty property premium, you will need to write to us and make an application.
You will need to provide supporting evidence depending on the type of exception you are claiming. Please make sure you provide all the relevant information required to process your claim.
Further information including how to apply for an exception and your rights of appeal against a decision regarding a premium or an exception can be found in our Council Tax Empty Property Premium Exception Policy.
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.