Understanding Council Tax Premiums
Rotherham currently charges a Council Tax empty homes premium for properties which have been unoccupied and unfurnished for over 2 years which means that for such properties an additional 100% premium is charged.
Changes to legislation in 2023 means that the Council can now charge this premium after 1 year. Additionally, the Council can also charge a 100% premium for properties which are substantially furnished but have no resident.
There are several exceptions to the premiums from 1 April 2025, although some are time limited, which are those properties currently receiving a job-related discount, those being actively marketed for sale or let, annexes, properties undergoing major structural repairs, occupied caravan pitches and boat moorings, properties where probate has recently been granted and some seasonal homes.
Rotherham are considering the following.
- To apply the 100% empty homes premium after 1 year from 1 April 2025.
- To apply the second homes premium from 1 April 2026.