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The Government have announced plans to impose a 100% Council Tax premium for empty properties

In last week’s Autumn Statement the Chancellor announced that legislation is to be introduced which will allow local authorities to charge a 100% premium on properties that have been empty for two years.

Councils can currently charge an extra 50% Council Tax premium on empty properties.  The surcharge applies to properties that have been unoccupied and unfurnished for two years or more and the new 100% rate is to apply from April 2018.   There are certain exemptions for properties that have been put up for sale, where a property is an annex to another property, or for those that are in the armed forces.