If you buy or lease and empty property
As the premium applies to the property, a change of ownership or tenancy will not affect the premium.
If when you bought or leased the property and it had already been empty for 1 year or more you will have to pay 100% premium on top of the Council Tax you would usually pay. This will rise to 200% if the property has been empty for 5 years or more, and 300% if the property has been empty for 10 years or more.