Council Tax News
Changes to council tax charges for empty properties from 1 April 2024
On 26 October 2023, the Levelling Up and Regeneration Act 2023 received Royal Ascent giving billing authorities the ability to:
- charge a Council Tax premium on unoccupied and unfurnished properties after one year instead of two from 1 April 2024.
- charge a Council Tax premium on second homes (see below for definition) from 1 April 2025.
Cheshire East Council have made the decision to charge an additional 100% to properties that have been unoccupied and unfurnished for a continuous period of 1 year. Prior to 1 April 2024 the additional charge became due after a property had continuously been unoccupied and unfurnished for 2 years.
Below is a summary of the changes to the empty homes premium charge:
- From 1 April 2024, properties that are empty for 1 year or more, the council tax charge will increase by 100% (double the usual bill).
- The premiums for properties that are empty for 5 or more, or 10 or more years, will remain unchanged.
Charges prior to 1 April 2024
Premium charge details
Time empty/unfurnished | Premium charge | What you pay |
0 to 2 years |
N/A |
100% |
2 to 5 years |
100% |
200% |
5 to 10 years |
200% |
300% |
10 years or more |
300% |
400% |
Charges from 1 April 2024
Premium charge details
Time empty/unfurnished | Premium charge | What you pay |
0 to 1 year |
N/A |
100% |
1 to 5 years |
100% |
200% |
5 to 10 years |
200% |
300% |
10 years or more |
300% |
400% |
Second Home premium
From 1 April 2025 a premium will be applied to properties that are classed as second homes.
For council tax purposes second homes are properties that are furnished but where no-one lives as their main residence.
HMRC/ Council Tax scam
We are receiving reports of an email HMRC/Council Tax scam. Be aware and be vigilant especially online. Do not give any bank details via email or over the telephone to cold callers. If you are suspicious report it at: gov.uk/report-suspicious-emails
We have changed our bank account from Barclays to Lloyds
If you pay by Direct Debit or Standing Order your payments will automatically go to our new bank account.
SMS from Council Tax
We are using SMS (texts) to contact our customers about late instalments. Text messaging is a cheaper and often more convenient way of getting in touch with residents. It is used by a growing number of Government and private sector organisations to send brief advice messages to customers.
Council Tax enquiry form
Call the Council Tax Customer Service Team on 0300 123 5013 during normal office hours, 8.30am to 5 pm Monday to Friday,excluding bank holidays. If you're unable to use our forms.
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Page last reviewed: 21 February 2024
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