Council Tax explained

Council Tax is a locally set tax that is charged on domestic properties which helps to pay for the services provided by all the local authorities in your area. These include Derbyshire Dales District Council, Derbyshire County Council, the Police and Crime Commissioner for Derbyshire, Derbyshire Fire and Rescue Authority and the Town or Parish Council where you live.

Derbyshire Dales District Council needs income to provide services to the community including refuse collection, housing, leisure facilities, planning and development services and environmental services.

There are rules for who is liable to pay the Council Tax. In general, where a dwelling is occupied, the owners (if it is owner/occupied) or tenants (if it is rented) will be liable, provided they are aged 18 or over. Only persons aged 18 or over are classed as residents of a dwelling.

Most dwellings are subject to Council Tax. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented. Each dwelling has been allocated to one of eight bands according to its open market capital value at 1st April 1991.

Long Term Empty Premium

The Council will apply an additional council tax charge, called a premium, in respect of properties that have been continuously unoccupied and substantially unfurnished for 2 years or longer.

The Empty Homes Premium will apply at the following levels:

  • a) 100% in respect of any dwelling that has been unoccupied and substantially unfurnished for at least 2 years but less than 5 years (2 x charge), except where statutory exemptions apply.

    b) 200% in respect of any dwelling that has been unoccupied and substantially unfurnished for at least 5 years but less than 10 years (3 x charge), except where statutory exemptions apply.

    c) 300% in respect of any dwelling that has been unoccupied and substantially unfurnished for at least 10 years (4 x charge), except where statutory exemptions apply.

    It should be noted that this 2-year period does not restart if there is a change in the ownership of the property – it relates to the property and always runs from the first day that the property became unoccupied and substantially unfurnished.

    The Government has indicated its intention to introduce some specific exemptions from premiums for long-term empty properties. The details of these exemptions and how to apply for them will be provided when available.

Second Homes Premium

The Levelling-up and Regeneration Act 2023 provides powers to billing authorities to charge a council tax premium on second homes. At a meeting of Council on 29 February 2024 Derbyshire Dales District Council made a determination to charge a second homes premium with effect from 1 April 2025. Full details of the Council Report and decision

A second home for council tax purposes is a property that is not treated as a sole or main residence. It is a dwelling that is substantially furnished and has no resident.

A 100% premium (2 x charge) will apply for these types of properties from 1 April 2025.

The additional charge could be removed by bringing your property back into use. This could be by using the property as your main residence or allowing it to be rented by someone else as their main home. Please contact us (This email address is being protected from spambots. You need JavaScript enabled to view it. or 01629 818222) if this is the case, so that we can arrange an appointment to visit your property.

If our records show that you are liable for the council tax on a second home, we will write to you (in March 2024) to inform you of the premium and send you a new council tax bill when the premium takes effect. If your bill shows a second homes premium and you think that your property should not be classed as a second home, please contact us straight away (This email address is being protected from spambots. You need JavaScript enabled to view it. or 01629 818222).

The Government has indicated its intention to introduce some specific exemptions/exceptions from second homes premiums. The details of any such exemptions/exceptions and how to apply for them will be provided when available.

How you can help us

  • Tell us straight away if you move home or business, or if there is any change in your circumstances especially if you are receiving council tax benefit, a discount, an exemption or business rate relief.
  • Put your payer reference number on all correspondence sent to us
  • Answer our requests for information as soon as possible

Please contact us on 01629 818222 or by email at This email address is being protected from spambots. You need JavaScript enabled to view it. so that we can help you to get your payments back on track or provide help and advice if you are experiencing financial difficulties.

Independent help is also available via Citizen’s Advice on 0808 278 7954 or Step Change via www.stepchange.org where there is a variety of advice online for a range of debt problems

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