Changes to Charges on empty properties from April 2025
Changes to the Council Tax charged on second homes from 1 April 2025
The Levelling Up and Regeneration Act 2023 allows councils to charge an additional Second Homes Premium on unoccupied properties which are furnished (referred to as Second Homes in Council Tax legislation).
Given the Council’s financial position, Halton Borough Council has made the difficult decision to implement these premiums from 1 April 2025.
Unoccupied properties which are furnished (Second Homes) are currently charged 100% Council Tax. From 1 April 2025 these properties will be charged an additional 100% on top of the full Council Tax so 200% will be payable. This will be charged regardless of how long the property has been unoccupied.
If our records indicate that your property is a second home, we will shortly write to you for more information.
Changes to the Council Tax charged on properties which are unoccupied and unfurnished from 1 April 2025
The Levelling Up and Regeneration Act 2023 allows councils to charge an additional Empty Homes Premium on properties which are unoccupied and unfurnished for more than 12 months, rather than two years as is currently the case
Given the Council’s financial position, Halton Borough Council has made the difficult decision to implement these premiums from 1 April 2025.
Empty Homes Premiums are already charged on properties which have been unoccupied and unfurnished for more than two years so from 1 April 2025 the premiums charged will be as follows;
- Properties unoccupied and unfurnished for more than 12 months and less than five years 100%, so 200% of the full Council Tax payable.
- Properties unoccupied and unfurnished for more than five years and less than ten years 200%, so 300% of the full Council Tax payable.
- Properties unoccupied and unfurnished for more than ten years 300%, so 400% of the full Council Tax payable.
If our records indicate that your property is unoccupied and unfurnished we will shortly write to you for more information.