Broadland - unoccupied properties
Empty properties
Since April 2019, there have been changes to council tax payments for empty properties. Please view the table below for charges which are payable in addition to your normal full council tax bill.
Full council tax is charged to properties that are empty for less than two years. For those that have constantly been empty for more than two years (irrespective of ownership) a premium is charged, in line with the table below.
Properties in disrepair
If you have an unoccupied and substantially unfurnished property which requires major repair work or structural alteration full Council Tax will still be payable.
| Time property has been empty | Additional charge from April 2019 | Additional charge from April 2020 | Additional charge from April 2021 |
|---|---|---|---|
| between 2 and 5 years | 100% | 100% | 100% |
| between 5 and 10 years | 100% | 200% | 200% |
| longer than 10 years | 100% | 200% | 300% |
We offer a wide range of assistance to owners of suitable empty properties to help bring them back into use. Please email our Housing Standards team for advice. For all other queries, please email our Council Tax team.
If the property is in a derelict condition it is possible that the Valuation Office may remove it from the Valuation List meaning Council Tax is no longer payable.
A property is only considered derelict if it:
- is not possible to live in it, for example because it’s been damaged by weather, rot or vandalism
- would need major structural works to make it ‘wind and watertight’ again
Please visit the Valuation Office website for further details.
Exceptions to council tax premiums for long-term empty homes
The government recognises that there are instances, where it may be inappropriate for the council tax premiums to apply.
The regulations prescribe classes of dwellings which are excluded from the council tax premiums, these exceptions came into effect from 1 April 2025
These exceptions only exclude these dwellings from premiums, these do not affect the standard rate of council tax they may be liable for. Exceptions may apply in succession where the dwelling meets the necessary criteria.
Exceptions from this empty premium apply from 2025/2026 and we would encourage you to see whether your property fits into any of the appropriate categories.
Should you wish to apply for an exception please contact us in writing or by email, outlining the reasons why you believe the premium should not apply. The council will then assess whether an exception would apply in the circumstances
| Class of Dwellings | Application | Definition |
|---|---|---|
| Class E | Long Term Empty homes and | Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F | Long Term Empty homes and | Annexes forming part of, or being treated as part of the main dwelling |
| Class G | Long Term Empty homes and | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long Term Empty homes and | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long Term Empty homes and | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Class M | Long Term Empty home only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
If an individual believes they have been inappropriately charged a premium on their dwelling, they should in the first instance contact us, as we can advise how we have determined a premium should apply in these circumstances.
Additionally, they will be able to make any necessary amendments where there is evidence to show a premium should not be applied.
If the individuals have then discussed the issue with their local council, but they are not satisfied with the council’s response, they may be able to appeal to the Valuation Tribunal.