Council Tax empty levy charge and exemptions

Empty property premium

Braintree Council has resolved that with effect from 1 April 2024, the empty property premium will be applicable on empty properties that have been empty for more than 1 year.

You have to pay a long-term empty property premium for properties continually vacant (empty and unfurnished) after 1 year.

We charge 100% Council Tax on properties from the day the property becomes empty. We also charge an empty property premium in addition to the full 100% charge on a sliding scale;

  • 100% premium for all premises which have been empty for period of 1 year or more on or after 1st April 2024, making a total 200% charge
  • 100% premium for all premises empty on 1st April 2020 and empty for over 2 years but less than 5 years, making a total 200% charge
  • 200% premium for all premises empty on 1st April 2020 and empty for more than 5 years, making a total 300% charge
  • 300% premium for all premises empty 1st April 2021 and empty for over 2 years but less than 5 years, making a total 400% charge

We base the empty homes premium on the property, and not property ownership. Therefore, any transfer of ownership does not affect the date the premium charge becomes due. If a property has already been empty for two years on the date you purchased it, you have to the pay the premium from your date of purchase.

You can contact our Council Tax team if you want to discuss your liability for an empty property.

We will also have some exceptions to the long term empty property premium.

Properties undergoing probate:  

Braintree Council will allow a 12 month exception from the empty homes premium.  The property will be liable for 100% of Council Tax once the Class F exemption has ended, but a premium will not be levied for a further 12 month period after the initial Class C empty period has ended.

Properties being actively marketed for sale or rent:

Braintree Council will allow an exception for up to a maximum of 12 months from the date that active marketing commenced, or until the property has been sold or rented, whichever is the sooner.We will require evidence that the property is being actively marketed – please contact our Council Tax team at counciltax@braintree.gov.uk or call 01376 557755.

For more detail, you can read our full policy

 

Council Tax

Address: Causeway House,
Bocking End,
Braintree,
Essex,
CM7 9HB

Telephone: 01376 557755

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