Empty properties
We charge a premium for properties that are left empty and unfurnished. All premiums are charges in addition to the full council tax bill for the property.
From 1 April 2024, our charges are:
- 100% premium for properties left empty for at least 1 year and less than 5 years
- 200% premium for properties left empty for at least 5 years and less than 10 years
- 300% premium for properties left empty for at least 10 years
For advice on making empty properties fit to live in, go to our Empty Property scheme.
Second homes and furnished homes
With effect from 1st April 2025, our charges for Second homes and furnished unoccupied properties our charge is 100% Premium. This means owners will pay 200% of the full council tax.
You can get:
- council tax exemption for some unoccupied properties
- council tax exemption for some occupied properties
Exceptions
The empty properties premium does not apply to:
- empty properties of service personnel who have been posted away from home
- empty annexes that are part of a person's sole or main residence
The government has made exceptions to empty properties premiums and Second Home premiums. We will consider applications in respect these exceptions:
- inherited properties undergoing probate – a 12-month exception to the empty home and second home premium from when probate or letters of administration have been granted, after which the property will be liable for the standard rate of council tax unless, at our discretion, we find the case merits a longer exception period or a higher level of discount
- properties being actively marketed for sale of let – a 12-month exception to the empty home and second home premium, which would run from when the exception first applies until the end of the exception period or until the property is no longer actively marketed, or is sold, or is let, whichever is sooner
- properties undergoing major repairs or structural alternations – a 12-month exception to the empty homes premium only. Where a property is undergoing major works or structural alterations.
- Military Accommodation - an exception applies to an empty or second home premium which is or would be someone’s sole or main residence if they were not residing in job related armed forces accommodation
- Annexes - an exception applies to an empty or second home premium when an annexe forming part of or being treated as part of the main dwelling
- Job related dwellings - an exception applies to a second home premium. This does not apply to cases where an occupier chooses to have an additional property to be closer to work while having a family home elsewhere or where an individual is posted to a new location but maintains their previous address.
- Occupied caravan pitches and boat moorings - the exception applies to second homes premium only
- Seasonal Homes - an exception applies to a second home premium where year round permanent occupation is prohibited specified for use as holiday accommodation preventing occupancy for more than 28 days continuously.