Empty properties and second homes

For unoccupied and unfurnished properties, a discount of 100% is available for one calendar month from the date that the property first became unoccupied and unfurnished. After this date, the full Council Tax charge becomes due.

Properties that require major repairs will be charged at the full Council Tax level from when they become vacant.

With effect from 1 April, 2024, properties which have been unoccupied and unfurnished for 1 year or more will be subject to an additional premium charge of 100%. Properties which have been unoccupied and unfurnished for over two years will be subject to an additional premium charge of 100%. 

Properties which have been unoccupied and unfurnished for more than five years will be subject to a premium charge of 200%. 

Properties which have been unoccupied and unfurnished for more than ten years will be subject to a premium charge of 300%.

You must notify us within 21 days if you believe that the premium charge does not apply.

From 1 April 2025, if a property is not your main residence and is substantially furnished, you will be charged double the amount of Council Tax that you would normally pay. The second home premium will be levied at an additional 100% of the Council Tax charge. This applies to unoccupied properties (which are substantially furnished) and second homes (furnished properties that are not used as main residences). Second homes could have their Council Tax reduced by 50%, in the following situations:

• The Council Taxpayer is required to live elsewhere in job-related accommodation because of the terms and conditions of their employment, for example, a caretaker, minister of religion or a member of the armed services. (This does not apply to a second home that you are renting because living there is convenient for work).
• The second home is a pitch occupied by a caravan or a mooring occupied by a boat.
• A planning restriction on the second home prevents occupancy for a continuous period of at least 28 days in a year. 

Please contact us via online chat if you think you may qualify for any of these discounts.