An additional amount of Council Tax is currently charged when a property is unoccupied and unfurnished for two years or more.
Current Premiums
Property continuously unoccupied/unfurnished (Long Term empty properties)
More than two years
- Premium payable - 50%
- Overall charge - 150%
Property unoccupied however furnished (known commonly as 2nd homes)
From the date the property becomes unoccupied/furnished
- Premium payable - 0%
- Overall charge - 100%
The premium applies to the property therefore a change to ownership will not affect the premium. The premium can only be removed by bringing the property back into use that results in a period of occupation of 6 weeks or more. Any periods of occupation will not be included in the calculation of the two year empty period.
Proposed premiums coming into effect from 1st April 2024
Property continuously unoccupied/unfurnished (Long Term empty properties)
More than 1 years but less than 5 years
- Premium payable - 100%
- Overall charge - 200%
More than 5 years but less than 10 years
- Premium payable - 200%
- Overall charge - 300%
More than 10 years
- Premium payable - 300%
- Overall charge - 400%
Property unoccupied however furnished (known commonly as 2nd homes)
From the date the property becomes unoccupied/furnished
- Premium payable - 100%
- Overall charge - 200%
Properties not affected by the premiums
- A property that forms part of a single property, for example an Annexe
- A property that is left empty by a member of the Armed Forces who is away from the property due to their service.
There are some instances in which the Local Authority may be able to consider not applying an Empty Property Premium, however this is at the discretion of Wigan Council and will require supporting evidence.
If you are subject to a premium and feel this is incorrect, please contact us to discuss this. You can contact us via email at revenues@wigan.gov.uk or via telephone on 01942 489001 Monday-Friday 8am-6pm or Saturday 8am-12:30pm.
Struggling to pay your Council Tax?
If you are struggling to pay your Council Tax please complete our Struggling To Pay form.
You can find more information at Struggling to pay your Council Tax? (wigan.gov.uk).