Council Tax Premiums

Milton Keynes City Council charges premiums on long term empty properties and from 1 April 2025 on second homes.

Details of Milton Keynes City Council charging policy for empty properties and second homes can be found in the Council Tax Empty Homes policy.

Long Term Empty Premium

Milton Keynes City Council charges a premium on long-term empty dwellings. These are homes that have been unoccupied and unfurnished for at least one year. The one-year period starts from the date the property first became empty. It does not restart if there is a change of owner.

This premium is in addition to your normal Council Tax charge.

Long term empty property premiums  Percentage increase
Properties which remain empty up to 1 year None
Properties which remain empty between 1 and 5 years 100%
Properties which have remained empty between 5 and 10 years 200%
Properties which have remained empty for more than 10 years 300%

If your property falls into a category above, the relevant premium charge will be included in your council tax bill.

Reset Period

If the property becomes occupied as a main home, the long term empty premium will end from that date. However, if the property should become unoccupied again before the reset period (six weeks) has passed, the premium will be applicable once more immediately. If the property is occupied for more than six weeks, the premium will not apply again for 12 months from that date it became empty.

 

Second Home Premium

From 1 April 2025 Milton Keynes City Council will apply a 100% premium to second homes. A second home is a property which is furnished but no-one lives in the property as their main home.

Second Home Premiums  Percentage increase
Properties which remain empty and furnished 100%

This premium is in addition to your normal Council Tax charge.

If you live in more than one home, we need to determine your main residence for Council Tax purposes. We may ask questions to identify your main place of residence.

 

Discounts

Under certain circumstances the council will consider discounts to reduce the overall charge. This will also exclude the property from the premium charge. These discounts are: 

Category May apply to How to apply
Unoccupied property that would be the main home of serving armed forces personnel Long term empty & second home premium You will need to contact us to tell us you meet the criteria of this discount. We will then contact to further assess your eligibility.
Annex which is no-one’s main home & used by family as part of their main home Long term empty & second home premium You will need to complete an application on Council Tax for Annexes
Job Related dwellings (where you are contractually required to live elsewhere as part of your employment)  Second home premium You will need to contact us to tell us you meet the criteria of this discount. You will need to provide a copy of your employment contract to confirm  your eligibility.

 

Premium Exceptions

Under certain circumstances the council will consider exceptions where a premium may not apply. These exceptions are:

Category May apply to Length of Exception
Unoccupied property that is being actively marketed for sale. Long term empty & second home premium Up to 12 months from date first marketed for sale.
Unoccupied property that is being actively marketed for let. Long term empty & second home premium Up to 12 months from date first marketed for let.
Unoccupied property that has undergone probate Long term empty & second home premium Up to 12 months from the date of grant of probate.
Empty property requiring or undergoing major repairs or structural alterations Long term empty Up to 12 months.

Apply for a Premium Exception

The following conditions apply where an exception is in respect of a property being actively marketed for sale or let under a tenancy:

  • the same owner may only make use of the exception for a particular dwelling marketed for sale once.
  • the exception may be used again for the same dwelling if it has been sold and has a new owner.
  • the same owner may make use of the exception for dwellings marketed for let under a tenancy multiple times, however, only after the dwellings has been let under a tenancy for a continuous period of at least 6 months since the exception last applied.

The government has issued guidance on Council Tax premium exceptions

If your circumstances change

If any of your circumstances change and the premium should no longer be applied, you will need to let us know as soon as possible. You must continue to pay as instructed until you are issued with a new bill. The guidance below will help you determine the best course of action.

The premium should no longer be applied because: Action Required:
You think you will qualify for a reduction in council tax

You will need to apply for the discount or exemption according to your circumstances. 

 
You have moved into the property You will need to contact us to tell us you have moved into the property. If you want us to consider removing the premium, you need to provide evidence of the date the change took place.
Someone else has moved into the property You will need to notify us that someone has moved into the property. This can be done through our online form.
For any other reasons If none of the above conditions apply, but you are of the opinion that you should not be liable for the premium, please email us with any supporting evidence at counciltax@milton-keynes.gov.uk

Appeals

If you wish to appeal against the council’s decision to apply a premium to your account or the refusal of a premium exception, you must first appeal directly to the revenues team. This can be done on our Council Tax Appeals webpage.

Please note that you cannot appeal against the level of which the premium has been applied. 

Council Tax contact information

Revenues Service, PO Box 5327, Civic, 1 Saxon Gate East, Central Milton Keynes MK9 3EJ