Council Tax on empty properties and second homes

If you own an empty or second property, you still have to pay Council Tax on that property.

We charge additional Council Tax (a premium) for homes which are:

empty homes: homes which are both unoccupied and substantially unfurnished for a continuous period
second homes: homes which are substantially furnished but are not someone's sole or main residence

A house must be occupied, or furnished, for a continuous period of at least 6 weeks in order for it to reset the length of time it has been empty for, and its liability for a premium.

Premiums

Empty properties

A home is classed as an empty home from the date it becomes empty, regardless of whether it is bought by someone else. The following premiums apply based on the length of time a house has been empty:

up to 1 year: is charged the same amount of Council Tax as a normal property - there are no discounts available
between 1 and 5 years: is charged at two times the amount of Council Tax as a normal property - this is a 100% premium
between 5 and 10 years: is charged three times the amount of Council Tax as a normal property - this is a 200% premium
more than 10 years: is charged four times the amount of Council Tax as a normal property - this is a 300% premium

Second homes

The following premiums apply from 1 April 2025:

a second home will be charged at two times the amount of Council Tax as a normal property - this is a 100% premium

Exemptions and exceptions

Houses that do not pay Council Tax do not pay the premium. See our Properties exempt from Council Tax page for more information.

The government recognises that it may not be appropriate for the Council Tax premiums to apply in some circumstances. These exceptions are mandatory and we must apply them. Houses exempt from the premium (but not from Council Tax) from 1 April 2025:

Swipe to see full table

Class	Application	Definition
E	Long term empty homes Second homes	Houses which are or would be someone's sole or main residence if they were not living in job related armed forces accommodation.
F	Long term empty homes Second homes	Annexes forming part of, or being treated as part of, the main house.
G	Long term empty homes Second homes	Houses being actively marketed for sale (12 months limit).
H	Long term empty homes Second homes	Houses being actively marketed for let (12 months limit).
I	Long term empty homes Second homes	Unoccupied houses which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration).
J	Second homes only	Job related houses.
K	Second homes only	Occupied caravan pitches and boat moorings.
L	Second homes only	Seasonal homes where year round, permanent occupation is not allowed, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously.
M	Long term empty home only	Empty houses requiring or undergoing major repairs or structural alterations (12 months limit).

If you own a property that has been empty for 12 months or more or are the owner of a second home which is subject to a premium charge, please complete this form to apply for a government exception. You must provide the appropriate documentary evidence and you Council Tax account number when you apply.

Apply for a government exception from Council Tax premiums on an empty property or second home

Privacy notice for Financial Support Services (assessments and awards)

Reductions (Local Discretionary S13A Scheme)

Section 13A (1)(c) of the Local Government Finance Act 1992, allows us to reduce a person's Council Tax where statutory discounts, exemptions and reductions do not apply.

Empty homes

There are some circumstances where you may be able to apply for a discount on the amount of Council Tax you pay on your empty property, so you are not paying the premium. These are properties are:

for sale or to rent: the property should be advertised through an estate agent, at a realistic market value
in need of renovation: if you're the new owner of a property that requires work to make the property fit to live in, you may be eligible for a discount. You must be able to provide evidence of the work completed and outstanding
where the owner is experiencing legal or technical issues, and is therefore unable to sell or let the property out
deliberately kept empty or properties waiting to be demolished because they are part of a renovation project

We have opted to provide this discount under Council Tax Empty Property Premium Charge (PDF, 199 KB) for properties subject to the premium. Not all councils provide this discount.

Apply for a reduction in your council tax premium

Privacy notice for Financial Support Services (assessments and awards)

Please note that if you apply for a reduction and are successful, this reduction will only apply to the current financial year's Council Tax account. We will send you a letter inviting you to re-apply each financial year and you will be required to submit evidence in support of your application at that time.

Second homes needed for work

In some circumstances, you may be eligible for a 50% discount if your second home is job related. If you think you're entitled to this reduction you should report changes affecting your Council Tax.

Appeals

If you are not happy with our decision, you should Contact Council Tax.

If your circumstances change

If any of your circumstances change that could alter how much you pay, you need to let us know as soon as possible. Financial penalties may apply if you pay less when you're not entitled to. See our Tell us you've moved house or had a change in circumstances page for more information.

Contact Council Tax