Long Term Empty Property and Second Homes Council Tax Premium Consultation

Durham County Council (DCC) is reviewing their policy relating to Council Tax charges for empty properties and Second Homes and are seeking your views on proposals which would see the premium charge increased for long term empty properties and Second Homes.

DCC is considering introducing three changes to premiums, two of which are part of the government’s bill, which is going through parliament now, and one which is already covered by current legislation.

Proposal 1 (covered by current legislation) from 1 April 2024, increasing the additional council tax charge for properties which have been unoccupied and unfurnished for more than ten years from 200% to 300%. Currently there isn’t a ten-year threshold in Durham.  

Proposal 2 (subject to being passed into law) from 1 April 2024, reduce the period of time a property can be unoccupied and unfurnished before being subject to the 100% council tax premium charge, from 2 years to 1 year. 

Proposal 3 (subject to being passed into law) from 1 April 2025, to increase the council tax payable by 100% on a property where there is no resident, and which is substantially furnished, often referred to as a second home.  

It is acknowledged that some of the properties affected are not deliberately kept empty but rather the owners cannot sell or let them for various reasons which are often beyond their control. Introducing the additional charges therefore could lead to an increased financial burden in some cases.

To mitigate the financial burden on owners affected, Section 13A policy will be reviewed which outlines circumstances where a reduction in the premium may be applied. The circumstances in which a reduction can be applied currently are outlined on the Council tax on empty properties and second homes  webpage. 

You can fill in the online survey at www.durham.gov.uk/consultation

The closing date for comments is 5pm on 13 September 2023.