Council Tax exemptions

A premium is an additional amount of Council Tax to be paid on top of the standard Council Tax charge.

The government introduced an amendment to legislation in October 2023 - the Levelling up and Regeneration Act 2023 - which gave billing authorities the ability to charge a Council Tax premium from 1 April 2024 on properties that are unoccupied and unfurnished after 1 year (previously the premium was applied after 2 years) and properties that are unoccupied and furnished (often referred to as second homes) from 1 April 2025.

At its Budget Council meeting of 26 February 2024, Wirral Council decided to apply the new Premium with effect from 1 April 2024 for long term empty and unoccupied properties, and from 1 April 2025 for second homes.

The premiums for properties that are empty for 5 to 10 years and 10 or more years remain unchanged.