Premiums for second homes and long term empty properties

Unoccupied properties

There is no discount for unoccupied and substantially unfurnished homes or properties requiring or undergoing major repair or structural alteration.

If your home is empty you won't have to pay Council Tax if:

You're permanently receiving or providing care - go to the discounts for carers and people in care page
Tell us if someone has died
Someone has gone to prison or has been detained
You're awaiting occupation by a minister of religion
Your property is owned by a charity
Your property has been repossessed
You become bankrupt
There are annexes with planning restrictions
There are unused caravan pitches or moorings

Second home premium

As from 1 April 2025 a property that is 'occupied periodically' i.e. a second home which is substantially furnished but not used as a sole or main residence will be charged a 100 percent Second Home Premium.

This means you will be required to pay double the normal Council Tax charge.

This determination was made at least one year before the beginning of the financial year to which it relates in line with legislation.

Long term empty premium

If your property is unoccupied and unfurnished for 12 months or more, you will be charged a long term empty premium in addition to the normal Council Tax charge.

If your property has been empty for:

More than 1 year, you must pay a 100 percent premium Council Tax rate – this means you will have to pay twice the normal rate
More than 5 years, you must pay a 200 percent premium Council Tax rate – this means you will have to pay three times the normal rate
More than 10 year, you must pay a 300 percent premium Council Tax rate – this means you will have to pay four times the normal rate

Why we charge extra for second homes and long term empty homes

We want to reduce the number of long-term empty properties and second homes in the borough and tackle a shortage of affordable housing by encouraging property owners to either rent or sell their empty and second homes to bring them back into much needed residential use for local people.

Who is exempt from the premiums?

Long term empty and second homes:

Sole or main residence if they were not residing in job-related armed forces accommodation
Annexes forming part of, or being treated as, part of the main dwelling
Being actively marketed for sale (12 month limit)
Being actively marketed to let (12 month limit)
Unoccupied and fall within original Class F exemption where probate has recently been granted (12 month limit from grant of probate)

Second homes only:

Job-related dwellings if liable elsewhere and no choice
Occupied caravan pitches and boat moorings
Seasonal homes where year-round occupation is prohibited or planning application prevents occupancy for more than 28 days continuously

Long term empty only:

Requires, or undergoing, major repairs or structural alterations (12 month limit)