Empty properties
If you are liable to pay Council Tax on an empty home, for the first two years you will only pay the standard Council Tax charge, subject to any discounts or exemptions that may apply.
Properties that have been empty for more than two years are charged a 100% premium, in addition to the standard council tax liability.
From 1 April 2024 and again on 1 April 2025 these premiums will increase.
From 1 April 2024 until 31 March 2025
If a property remains unoccupied and unfurnished for two years or more, it will attract a Council Tax premium as follows:
- properties empty for more than two years, but less than five years: a 100% premium
- properties empty for five years but less than ten years: a 150% premium
- properties empty for more than ten years: a 200% premium
The premium is in addition to your standard council tax liability.
From 1 April 2025
If a property is empty for one year or more, this will attract a Council Tax premium as follows:
- properties empty for more than one year but less than five years: a 100% premium
- properties empty for five years but less than ten years: a 200% premium
- properties empty for more than ten years: a 300% premium
The premium is in addition to your standard council tax liability.
Second homes
If you have a second home in the North Herts area and it is furnished, a 10% discount is currently applied to the Council Tax account.
From 1 April 2025
From 1 April 2025, a 100% premium will be added to the annual Council Tax charge.
All properties that currently receive a 10% discount will have this removed from 1 April 2025, and the premium will be in addition to the standard council tax liability.
We are waiting for confirmation from the Department for Levelling Up, Housing & Communities to finalise proposals around exempt categories. We will update this page when confirmation is received.