Council Tax premium charges: Empty properties and second homes
Empty and unfurnished properties
Since April 2019, there have been changes to Council Tax charges for long-term empty properties. North Norfolk District Council’s elected members voted to use the discretionary powers granted under Sections 11A and B of the Local Government Finance Act 1992. They agreed to charge a Council Tax premium to all empty and unfurnished properties.
Full Council Tax is charged to empty properties that are unoccupied and unfurnished. For those that have been continuously empty for more than two years since 1 April 2019 and one year since 1 April 2024 (irrespective of ownership), a premium is charged, in line with the table below.
| Time property has been empty | Additional charge from April 2019 | Additional charge from April 2020 | Additional charge from April 2021 | Additional charge from April 2024 |
|---|---|---|---|---|
| Empty for 1 year or more | 0 | 0 | 0 | 100% |
| Between 2 and 5 years | 100% | 100% | 100% | 100% |
| Between 5 and 10 years | 100% | 200% | 200% | 200% |
| Over 10 years | 100% | 200% | 300% | 300% |
Appealing a Council Tax premium charge
If you believe that you are not liable for the Council Tax, or you think the additional Premium (LEVY) Charge is incorrect, you may submit a grievance against this.
Contact us immediately at ctax@north-norfolk.gov.uk to discuss your challenge against the Premium (LEVY) Charge.
Dates to submit an appeal
If you contact us in writing with your grievance against the levy of a premium, we have two months to provide you with a response.
If we do not reply to your grievance within two months, you can submit an appeal to the Valuation Tribunal. You must submit your appeal to the Valuation Tribunal within four months from the date you sent your challenge to us.
If we do respond to your grievance and you remain dissatisfied with the outcome, you must submit your appeal to the Valuation Tribunal within two months from the date of the Council's decision notice.
Having an outstanding grievance with us should not be in replacement of you submitting an appeal to the Valuation Tribunal.
Example one: no response from the Council
-
Council Tax Premium (LEVY) Charge applied and notification issued on 1 April 2024
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Grievance against this charge submitted to the Council on 1 May 2024
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No response received from the Council
The appeal must be submitted to the Valuation Tribunal by 31 August 2024, four months from the date you submitted your grievance to the Council on 1 May 2024.
Example two: response received from the Council
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Council Tax Premium (LEVY) Charge applied and notification issued on 1 April 2024
-
Grievance against this charge submitted to the Council on 1 May 2024
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Council responds, dismissing your appeal on 10 May 2024
The appeal must be submitted to the Valuational Tribunal by 10 July 2024, two months from the Council's decision on 10 May 2024.
Appealing to the Valuation Tribunal
There is no right of appeal against the Council charging the Council Tax Premium (LEVY) Charge as this is set in legislation. However, if you feel that the Council is charging the Council Tax Premium (LEVY) Charge incorrectly, for example, if the property is occupied or furnished, you can formally appeal this charge with the Valuation Tribunal.
You must appeal to the Valuation Tribunal within the time scales shown in the above examples.
An outstanding grievance with us or a formal appeal with the Valuation Tribunal does not entitle you to withhold payment.
If you need help submitting your appeal, contact the Valuation Tribunal by emailing appeals@valuationtribunal.gov.uk or by phoning 0303 445 8100.
Further information on appealing your Council Tax bill, including Valuation Tribunals, is available on GOV.UK at Council Tax appeals.
Having your property removed from banding
If you are looking to have a property deleted from the Council Tax banding list, you can access a Council Tax proposal form on GOV.UK.
There are separate forms for England and Wales, so make sure the correct form is completed.
This form should be used if the property is:
- derelict
- undergoing major structural renovation
- demolished
Bringing empty properties back into use
We offer a wide range of assistance to owners of suitable empty properties to help bring them back into use. For advice, please email our Council Tax team at ctax@north-norfolk.gov.uk.
Second homes
Since 1 April 2017, no Council Tax discount has been granted to second home properties, meaning furnished but no one’s main address.
With effect from 1 April 2025, North Norfolk District Council elected members have voted to use its discretionary powers granted under Section 11C of the Local Government Finance Act 1992 to charge an additional 100% Council Tax premium to furnished second home properties subject to legislation. This is subject to any legislation changes or exemptions that may come into law before 1 April 2025.
For more information on holiday lets, please visit holiday lets and business rates.
Council Tax fraud
It is a criminal offence to try to avoid paying the correct level of Council Tax by giving false information to avoid paying an empty or second home premium charge.
Where fraud is discovered, Councils will always try to get the money back and consider whether further action is appropriate. Further action could include a caution, an administrative penalty, being denied current or future reductions, or being prosecuted.
North Norfolk District Council will carry out financial checks and will contact other organisations and authorities to verify information.
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