Long term empty properties
All properties that have been vacant (unfurnished and not the main residence of an individual) for a continuous period of one year, but less than five years (period of less than six-weeks are disregarded for this purpose) will be subject to a 100% premium charge for the billing year commencing 1 April 2024. This is a change from 2023/24 where previously a 100% premium was applied to properties that had been vacant for a continuous period of two years (and less than five years).
All properties that have been vacant (unfurnished and not the main residence of an individual) for a continuous period of five years, but less than ten years (period of less than six-weeks are disregarded for this purpose) will be subject to a 200% premium charge for the billing year commencing 1 April 2024.
All properties that have been vacant (unfurnished and not the main residence of an individual) for a continuous period of ten years (period of less than six-weeks are disregarded for this purpose) will continue be subject to a 300% premium charge for the billing year commencing 1 April 2024.
Whilst all vacant properties that meet the above criteria will be subject to the premium listed, the premium does not extend to an annexe (a property considered part of a main dwelling) or a property left vacant due to residence elsewhere in job related armed forces accommodation. Additionally, since the 1 April 2025 there may be up to 12 months exclusion from the premium for properties that are actively marketed for sale/to let, properties which are undoing major structural repair or alteration, or from the date probate is granted following the death of an owner.
If you have recently been charged a premium but feel you meet one of the listed exclusions, please complete an appeal form available at www.southend.gov.uk/CtaxAppeal