Empty properties and second homes premium
Extra Council Tax charges for long-term empty and second homes, situations when you do need to pay and how to apply for an exception.
If your property is left empty for up to 1 month, you can apply for an empty property Council Tax discount.
If your property is left empty for up to 1 year, you will need to pay your regular Council Tax instalments.
Long-term empty properties premium
We will add an extra cost to your Council Tax bill if your property is left empty and largely unfurnished for 1 year or more.
If your property has been empty for:
- more than 1 year, you must pay a 100% premium Council Tax rate – this means you will have to pay 2 times the normal rate
- more than 5 years, you must pay a 200% premium Council Tax rate – this means you will have to pay 3 times the normal rate
- more than 10 years, you must pay a 300% premium Council Tax rate – this means you will have to pay 4 times the normal rate
Second homes premium
Second homes are charged a 100% premium. This is 2 times the property's standard Council Tax rate.
Second homes are properties which are furnished but unoccupied – they are no-one’s sole or main residence. This includes furnished unoccupied properties which may be subject to a planning restriction on occupation.
Exceptions for long-term empty homes and second homes
You may not have to pay the premium if:
- your empty property is an annexe
- you’re in the armed forces and you have to move into armed forces accommodation as part of your work
- your property is being actively marketed for sale or let – a 12 month time limit applies
- your property is undergoing major repairs or structural alterations – a 12 month time limit applies
You will need to apply online for an exception and provide us with evidence.