Council Tax for empty properties and second homes

Council Tax is payable on all properties that are empty and unfurnished. The amount you pay will increase the longer a property remains empty.  If you own a second home, you will pay twice the normal Council Tax charge. Some exceptions may apply. 

Empty and unfurnished properties 

There are no discounts available on empty and unfurnished properties. A full Council Tax charge will apply for the first 12 months. 

Long term empty properties 

If a property remains empty and unfurnished for over 12 months you must pay an empty property premium. This is an extra charge starting from when the property first became empty and unfurnished, even if the owner has changed during that period. 

Charges

Second homes

A second home is defined as a furnished property that is not your sole or main residence. If you have a second home, you will pay twice the normal Council Tax charge for the property (100% premium). 

However, if your second home is required as part of your employment contract (Armed Forces, other job-related dwelling), you may be able to claim a 50% discount. Find out more about job-related second home exemptions and how to apply.

Exceptions  

The following exceptions may apply to long term empty and second home premiums. 

Exceptions that apply to long term empty and second homes: 

• Dwelling which is or would be your sole or main residence if you were not residing in job-related armed forces accommodation. 
• Annexes forming part of, or being treated as part of, the main dwelling. 
• Dwellings being actively marketed for sale or to let (12-month limit). 
• Unoccupied dwellings left empty by a deceased person (exempt class F) and where probate has recently been granted (12 months from grant of probate and letters of administration. 

Exceptions that apply to second homes only: 

• Job-related dwellings. 
• Occupied caravan pitches and boat moorings. 
• Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously. 

Exceptions that apply to long-term empty only: 

• Empty dwellings requiring or undergoing major repairs or structural alterations (12-month limit). 

Read more about the premiums and definitions on GOV.UK. 

Apply for an exception 

If we have sent you a bill showing premium charges, but you believe an exception applies, tell us. You'll need to provide the following information.

• Council Tax reference number, which you’ll find on your bill. 
• Evidence to support which exception you are applying for (see table below for examples of evidence we will accept). These can be photographs or scanned images, but must be clear and legible.