Empty and Second Home Premium
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 usually 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
From 1 April 2025 a property that is furnished but not being used as a main home ( a second home) will usually incur a 100% premium.
Premium Exceptions
There are some exceptions to the empty and second home premium.
- Dwelling which is or would be someones home if they were not living in job related, armed forces accommodation.
- Annexes which form part of or being treated as part of the main dwelling
- Dwellings which are being actively marketed for sale (12 month time limit)
- Dwelling that fell within exempt Class F where probate has recently been granted
There are some exceptions to the second home premium.
- Job related dwellings
- occupied caravan pitches and boat moorings
- seasonal homes (where year round occupation is prohibited)
There are some exceptions to the long term empty premium.
- Dwellings requiring or undergoing major repair.
It is IMPORTANT to note that any exception ONLY applies to the premium and that the empty or second home bill is still payable.
Apply for a premium exception.