Empty Property and Second Home premiums and exceptions to the premium
Empty and second home discounts are based on the property, not on the owner. When assessing how long a property has been empty, we disregard periods of occupation lasting six weeks or less.
See the table below for charges for empty or second homes.
- a second home is defined as
a furnished property that is no one's main/sole residence
- an empty property is defined as
a substantially unfurnished property which is no one's main/sole residence
A dwelling that is exempt from council tax is not liable for a premium. Where a dwelling is no longer eligible for an exemption but remains no one's sole or main residence, it may become liable for a premium. In the case of an empty home, it may become liable for a premium after it has been empty for a continuous period of 1 year. This time frame begins when the dwelling first becomes empty rather than when an exemption ends. A second home may become liable for the premium as soon as the exemption ends.
Property Type | Description for possible premium discount | Charge |
|---|---|---|
Long-term empty homes and second homes | Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation | 100% |
Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling | 100% |
Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) | 100% |
Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) | 100% |
| Long-term empty homes and second homes | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) | 100% |
| Second homes only | Job-related dwellings | 100% |
| Second homes only | Occupied caravan pitches and boat moorings | 100% |
| Second homes only | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28days continuously | 100% |
| Long-term empty home only | Empty properties requiring or undergoing major repairs or structural alterations (12months limit) | 100% |
Property type - Premium charges | Discount or charge from 1 April 2025 |
|---|---|
Unoccupied furnished properties / second homes | 100% charge plus 100% Second Home LEVY charge = 200% charge |
Unoccupied unfurnished properties (up to 12 months) | 0% discount (full charge) |
Unoccupied furnished properties with planning restriction on occupancy | 10% discount |
Unoccupied / unfurnished properties for one year or more | 100% charge plus 100% LEVY charge = 200% charge |
Unoccupied / unfurnished properties for five years or more | 100% charge plus 200% LEVY charge = 300% charge |
Unoccupied / unfurnished properties for ten years or more | 100% charge plus 300% LEVY charge = 400% charge |
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