Empty Unfurnished Properties and Second Homes
IMPORTANT - 100% Council Tax premium on second homes from 1 April 2025
Long-term empty premium
An additional charge (a premium) may be applied to unoccupied properties that have been substantially unfurnished for one year or more, as follows:
| Empty period | Charge | Comment |
|---|---|---|
| Up to 1 month | 0% | A 100% discount is applied for the first month a property is empty |
| 1 month up to 1 year | 100% | Full charge due |
| 1 year and less than 5 years | 200% | 100% premium |
| 5 years and less than 10 years | 300% | 200% premium |
| 10 years or more | 400% | 300% premium |
A long-term empty premium will not apply in the following circumstances:
- The property is exempt from Council Tax..
- It is empty where the occupant is living in armed forces accommodation, for job-related purposes.
- It is an annexe being used as part of a main residence.
- New owners of an empty property will not be liable for a premium charge for a period of up to 12 months. Should the property remain empty, a premium will be applied based on the period the property has been empty. This is a local exemption to the premium charge.
Liability for payment of council tax on unoccupied properties falls to the owner of the property, or to someone who holds a lease of six months or more. Periods of occupation of less than six weeks are excluded when determining the overall period a dwelling is unoccupied and substantially unfurnished.
Second Homes
Furnished properties which are not a main residence but which may be occupied occasionally, e.g. second homes, are charged at 100% of the Council Tax liability.
With effect from 1 April 2025, a 100% second homes premium (200% charge) will be applied in most circumstances.
The government has indicated that it will pass legislation, prior to April 2025, to exclude certain types of properties from the long-term empty or second homes premium including properties undergoing probate or which are actively marketed for sale. This webpage will be updated once this legislation has been enacted.
Exceptions to Premiums
With effect from 1st April 2025, a 100% Council Tax premium applies to second homes in most circumstances. A premium applies to a property from the first day it becomes a second home.
The government has passed legislation which excludes certain types of properties from the long term empty or second homes premium; this includes properties which have undergone probate, or which are actively marketed for sale. These exceptions to the premium are effective from 1st April 2025.
Where a person believes they may meet the criteria for an exception from the premium, they should complete this application form and provide any necessary evidence and information.
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