Council Tax premium charges

A premium is an additional amount of council tax to be paid on top of the standard council tax bill.

The premium is intended to:

• bring long-term empty homes back into use to provide safe, secure and affordable homes
• generate funding to support the delivery of local services.

On 26 October 2023, the Levelling Up and Regeneration Act 2023  received Royal Ascent giving billing authorities the ability to:

• charge a Council Tax premium on unoccupied and unfurnished properties after one year instead of two from 1 April 2024.
• charge a Council Tax premium on second homes (see below for definition) from 1 April 2025.

Cheshire East Council have made the decision to charge an additional 100% to properties that have been unoccupied and unfurnished for a continuous period of 1 year. Prior to 1 April 2024 the additional charge became due after a property had continuously been unoccupied and unfurnished for 2 years.

Below is a summary of the changes to the empty homes premium charge:  

• From 1 April 2024, properties that are empty for 1 year or more, the council tax charge will increase by 100% (double the usual bill).
• The premiums for properties that are empty for 5 or more, or 10 or more years, will remain unchanged.

Charges prior to 1 April 2024

Charges from 1 April 2024

Second home premium

From 1 April 2025 a premium will be applied to properties that are classed as second homes.

For council tax purposes second homes are properties that are furnished but where no-one lives as their sole or main residence.

Our definition of substantially unfurnished

The term 'substantially unfurnished' is not defined in the legislation.

We consider it to mean that there is no more than 1 removable item of furniture per room (excluding the bathroom) in the property. It does not make any difference whether the furniture is all stored in one room or in different rooms.

We do not count carpets, curtains, and white goods as furniture.

The amount we charge depends on how long the property has been empty.

Other councils may have different policies.

If you're looking to purchase a new property which is currently empty and unfurnished, contact us to find out how much you might have to pay so you can consider this as part of your overall budget. 

We look at the date the property became empty, not when you took ownership, for example, if your property became empty on 1 April 2023 you'll be charged the premium from 1 April 2024, even if you bought it in December 2023.

Doing major work on a property

If you are paying the Empty Homes Premium for a property and doing major work that means no-one can live there, we can remove the premium for up to 12 months. 

Download the major repairs (Class D) reduction form (PDF, 199KB) 

Putting empty homes back into use

Many people in Cheshire East need a home and reusing empty properties is a good source of housing. See Empty Homes for advice on:

• becoming a landlord
• selling your property
• repairing your property

Contact Council Tax

Council Tax enquiry form

If you're unable to use our forms or have any questions about your bill you can call the Council Tax Customer Service Team on 0300 123 5013 during normal office hours, 8.30am to 5pm Monday to Friday, excluding bank holidays.

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