Our Council Tax Empty Homes and Second Homes Premium Policy contains information about how empty properties and second homes are dealt with.
Where no discount applies there will be a charge for an empty property.
A property that remains unoccupied and empty (substantially unfurnished) will incur the following premiums:
- for over 1 year a 100% premium (meaning the Council Tax is doubled)*
- between five and ten years a 200% premium (meaning the Council Tax is trebled)
- for over ten years a 300% premium (meaning the Council Tax is quadrupled)
* prior to 1 April 2024 the premium applied after 2 years
The Council has agreed some exceptions to the premium.
From 1 April 2025 a property that is furnished but not being used as a main home will incur a 100% premium.