Long term empty property

A dwelling that has been standing empty for two years attracts a premium charge of 200%.

However, a premium charge will not be applied where a specific exemption applies or, where the dwelling:

  • is the sole or main residence of a member of the armed services who is absent as a result of such service
  • forms part of a single property which is being treated by a resident of that property as part of the main dwelling, such as an annexe