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What would an empty property pay?

The Burnham Programme replaces council tax with land value tax and applies surcharges to empty and underused properties. Enter a property's estimated value to see the annual charge.

Estimated property value

Property status Primary residence (standard rate) Genuine second home, 90+ days occupied per year (1.5x rate) Near-empty: fewer than 90 days occupied (3x rate) Overseas-owned vacant property (5x rate)

Standard LVT rate estimated at approximately 0.5% of land value annually (land value estimated at 40% of property value for calculation purposes).

Estimated annual LVT charge: £0

Current council tax on a Band D property: approximately £2,065 per year (England average 2026)

Under LVT (this property, primary residence): £0

Under LVT (this property, near-empty): £0

Properties empty for 5 years or more face compulsory purchase under Infrastructure Emergency Act powers.

These are illustrative estimates. Actual LVT rates will be set by legislation following the programme's implementation. Land value as a proportion of total property value varies significantly by location.

Read the full Land Value Tax policy