That:

(a)       The empty property council tax premium charge is increased as follows:-

a.    100% premium council tax charge on unfurnished property empty for more than two years from 1 April 2019 (this is currently 50%);

b.    to increase the premium charge to 200% from 1 April 2020 if the property has been empty for more than five years;

c.    and up to 300% from 1 April 2021 if the home has been empty for more than ten years.