From 1 April 2018, a premium of up to 50% on top of the full council tax charge will apply to properties which have been unoccupied and unfurnished for more than two years to encourage owners of empty properties to bring them back in to use as quickly as possible.
Council tax is a local property tax. Council tax applies to all
residential properties such as houses, bungalows, flats, maisonettes,
houseboats and mobile homes, regardless of whether they are rented or