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.
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