Premiums were introduced in 2016 in an attempt to bring unoccupied domestic property back into use and the rules and amounts have changed over that time.
From 1 April 2025 there will be an additional charge (premium) where the property is not occupied, as follows:
Unfurnished properties
- 100% where the property has been unoccupied and substantially unfurnished for a period of more than 2 years but less than 5
- 200% where the property has been unoccupied and substantially unfurnished for a period of more than 5 years but less than 10
- 300% where the property has been unoccupied and substantially unfurnished for a period of more than 10 years
Exceptions
There are however a number of exceptions where the premium will not apply. This means you will pay the normal rate for having an unoccupied property but a premium (an extra charge) will not be added to your property.
These are:
- Class G: Where the property has been actively marketed for sale at a reasonable price. We will not apply the premium for a period of 12 months from when the property was first marketed for sale.
- Class H: Where the property has been actively marketed for rent at a rental value which is reasonable. We will not apply the premium for a period of 12 months from when the property was first marketed for rent, or when the former tenant left, whichever is later.
- Class I: Where the previous owner of the property has passed away and their estate was subject to probate. The personal representative of the estate will not be charged a premium for the first 12 months following probate.
- Class M: Empty properties requiring or undergoing major repairs or structural alterations.
How to apply
The award of a premium exception is not automatic. To qualify for an exception you will need to apply using the link below and provide evidence to support your claim.
