Council Tax Empty Property Premiums
Council Tax - Changes to long term empty homes premium
Following recent changes in legislation, Mid Devon District Council has increased the amount of additional Council Tax that can be charged to properties that have been continuously empty* for more than one year The current premium is 100% in addition to the full Council Tax charge. This will change as follows:
- From April 2024 onwards a premium of 100% for properties that have been empty for more than 1 year
- From April 2020 onwards to increase the premium to 200% for properties that have been empty for more than 5 years.
- From April 2021 onwards to increase the premium to 300% for properties that have been empty for more than 10 years.
*An empty property for Council Tax purposes is a property that is unoccupied and substantially unfurnished.
Council Tax - Changes to Second Homes (premiums)
Council Tax - Second homes premium
Following recent changes in legislation, Mid Devon District Council has increased the amount of additional Council Tax that can be charged to properties that are second homes. This will change as follows:
From April 2025 onwards a premium of 100% for properties that are second homes.
A second home is defined as a dwelling which is substantially furnished but has no resident (not a person's sole or main residence).
Please follow the link provided below for current Central Government guidance on Empty and Second Home Premiums: