The premium applies to the property and is based on the length of time the property has been empty. An empty period starts from when the property became empty and unfurnished. A premium charge will still apply if you have recently purchased or leased/rented a property that has previously been empty for a long period and remains empty and unfurnished, as the charges relate the to the property and are not related to the ownership or tenancy changes.
From the 1 April 2025 the Government has introduced exceptions to premiums, some exceptions apply to unoccupied empty properties . Exceptions to the premium charge classes and how to apply are listed below:
| Duration | Charge |
|---|---|
| 1 to 5 years | a premium of 100% making a total payable of 200% of the full Council Tax charge |
| 5 to 10 years | a premium of 200% making a total payable of 300% of the full Council Tax charge |
| 10 years + | a premium of 300% making a total payable of 400% of the full Council Tax charge |
To ensure the Council Tax is correct, please inform the Council Tax office when your property is either, sold or let providing full details of the new tenants or owner. The premium will end when a property becomes occupied, and it is the occupier's sole or main property or if an exception is awarded.
Tackling empty residential properties is a priority for Wirral Council and the Council would like to encourage owners of empty properties to get in touch and find out about the assistance available to help them improve, let or sell their property in order to facilitate the return to use of their premises and avoid payment of the additional long term empty premium.
For further advice please contact the Housing Standards and Renewal Team on 0151 691 8132 or email emptyproperties@wirral.gov.uk