The premium is in addition to the usual council tax charge.
The premium has increased for properties that have been empty for five and ten years. The below table shows the changes:
| Long term empty property criteria giving rise to additional Council Tax premiums | From 1/4/2019 Financial Year | From 1/4/2020 Financial Year | From 1/4/2021 Financial Year |
|---|---|---|---|
| Properties which have remained empty for at least 2 Years | 100% | 100% | 100% |
| Properties which have remained empty for less than 5 Years | n/a | 100% | 100% |
| Properties which have remained empty for between 5 and 10 years | n/a | 200% | 200% |
| Properties which have remained empty for at least 10 Years | n/a | n/a | 300% |
What to do if you think the premium charge is incorrect
Find out below what to do if you think the premium charge is incorrect because:
- you have moved in now
- this is now your main home
- the property is empty and unfurnished
- you are required to live elsewhere as part of your employment
- there is a planning restriction in place
- this property is an annexe to a main property
- another other reason
Because you have moved in now
You will need to provide evidence of the date that this change took place for us to consider removing the premium. Examples of the type of evidence that would be acceptable are:
- Your closing Council Tax bill for your former residence showing your dates of residency;
- Notification to your mortgage company that you are now resident at your Harrow Council address;
- Notification of changing your buy to let mortgage to an in-residence mortgage;
- Removal firm receipts.
Utility bills will not generally be acceptable as evidence of residency.
Please use the following link to submit your evidence for consideration:
Because this is now your main home
If you have more than one home, we will need to determine where your sole or main residence is located. The following gives examples of the types of question that we may need you to answer to determine your place of residence for Council Tax purposes:
- Where are your family resident?
- Where do your children go to school?
- Where are the majority of your possessions kept?
- Do you normally rent out this property and if so, is this is a period in between tenancies, – you will not be entitled to a single person discount unless you can show evidence that you moved to this address after the former tenant(s) left. This may be removal receipts, notifications to your insurance company and/or mortgage company.
- Where are you registered for your GP and / or dentist?
- What security of tenure do you hold in this property? (e.g., do you own or rent it)
- How much time do you spend at this property on average in a week? (e.g., 2 days, etc)
- Where are you registered for voting purposes?
- Does this property comprise your main home for the purpose of your buildings and contents home insurance?
- Do you have a buy to let mortgage?
- Where are you registered for tax purposes?
- Where are you registered for voting purposes?
If after considering the above, Harrow Council is of the opinion that your sole or main residence is elsewhere, but you do not agree, you will need to provide supporting evidence that could for example include the following:
- Your closing Council Tax bill for your former place of residence showing your dates of residency at that place;
- Notification to your mortgage company that you are now resident at your Harrow Council address;
- Notification of changing your buy to let mortgage to an in-residence mortgage
- Removal firm receipts
If you are, or were, working abroad, your Harrow Council address will generally still be considered as being your sole or main residence if you have an intention to return to that property.
Please use the following link to submit your evidence for consideration.
Because the property is empty and unfurnished
There is generally no reduction for empty furnished or unfurnished properties in Harrow. However, in some circumstances, the reason for a property being unoccupied may mean that it could exempt you from payment of Council Tax.
For further details please see Council Tax Discounts and Exemptions
Because you are required to live elsewhere as part of your employment
If you are a member of the armed services required to live elsewhere as a result of that service, you will not be subject to the premium charge. This may include armed forces provided accommodation or other accommodation that you are required to reside in for the purposes of your service. You will need to provide confirmation of this requirement. For further details see UK Armed Forces Discounts.
If you are contractually required to live elsewhere as part of your employment, then you will need to provide a copy of your employment contract. You will not be subject to a premium charge if your supporting evidence confirms this. Please use the following link to submit your evidence for consideration:
Because there is a planning restriction in place
Regulations provide that where occupation is restricted for a continuous period of at least 28 days, the premium charge will not apply. If other planning restrictions apply which prevent your occupation, you may be entitled to an exemption from the premium charge also.
Evidence of either of the above must be provided for us to consider your request for an exemption from the premium charge.
Please use the following link to submit your evidence for consideration.
Because this property is an annexe to a main property
An unoccupied annexe may qualify you for an exemption from a premium charge.
For further details see Council Tax Exemptions for Annexes
For any other reason
If none of the above conditions apply, but you are of the opinion that you should not be liable for the premium, please submit details of this in writing with any supporting evidence to Harrow Council in the first instance.
Please note that if you disagree with the Harrow Council determination to charge a premium on empty properties, is not grounds for an appeal.
For further information about disputes and appeals see Council Tax Appeals.