Council Tax Empty Property Charges Policy

Empty properties

There is no discount for properties that are unoccupied and unfurnished, newly built or undergoing major works.

Second homes

There is no discount for properties that are second homes. For Council Tax purposes, a second home is a furnished property but nobody lives there as their sole or main residence.

Empty homes premium

A 100 per cent premium is added to Council Tax bills for properties that have been empty and unfurnished for one year or more. The premium increases to 200 per cent after 5 years and 300 per cent after 10 years.

Empty and furnished homes  

Starting from 1 April 2025, empty and furnished properties, also known as ‘second homes', will be subject to a premium. This premium charge will be applied from the date the property is classed as empty and furnished (a second home) and will include the full standard Council Tax charge plus an additional 100 per cent premium. This means the total payable will be 200 per cent on each second home.

Exceptions to premiums  

Starting from 1 April 2025, there are specific exceptions where the premium charge will not apply if certain criteria are met. See our Council Tax Empty Property Charges, Premium Charge and Exception Policy for details.

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