Council Tax Discounts, Exemptions and Support
Do I have to pay Council Tax on an empty property or second home?
Information on the 100% council tax premium for second homes starting on 1 April 2025
Council tax is a charge on most homes and it is used to pay for local services. In Great Yarmouth, the money raised goes to Norfolk County Council, Norfolk Police, Great Yarmouth Borough Council and town/parish councils in the borough. There is more information about this on the Your Council Tax explained page.
From 1 April 2025 owners of second homes in Great Yarmouth will have to pay an additional premium of 100% on their council tax bill. This means they will pay double council tax on their second home.
Frequently asked questions
We have compiled a list of the most frequently asked questions about the Second Homes Premium. These can be found on our frequently asked questions page.
Legislation
Section 80 of the Levelling Up and Regeneration Act 2023 allows councils to add an additional charge of up to 100% to the council tax bills for second homes. This legislation is aimed at local councils whose income (and ability to deliver services) is affected by the number of second homes in their district or borough. Great Yarmouth is one of these councils.
The decision to charge the premium in Great Yarmouth
There are more than 1,000 second homes in Great Yarmouth. Where there are a lot of second homes in an area it can have an impact on services.
Under the 2023 Act, each district or borough council can decide whether to charge the premium on second homes in its area. In December 2023, Great Yarmouth Borough Council decided that the number of second homes in Great Yarmouth was at a level where it was appropriate to charge the premium.
The extra income
Three quarters of the council tax we collect goes to Norfolk County Council. However with other District Councils we have made an agreement with County Council to ensure 25% of the money raised through the second homes premium is returned to those districts whose communities are most affected by second home ownership.
The decision-making process
The proposal to charge the Second Homes premium was considered by the Corporate Performance Panel, Cabinet and Council. For convenience, links to the relevant.
Meeting | Meeting date | Agenda papers | Decision papers | Recording |
|---|---|---|---|---|
Cabinet | 4 December 2023 | |||
Cabinet | 14 January 2024 | |||
Council | 23 January 2024 |
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 |
Further information
- How Council Tax works: Second homes and empty properties - GOV.UK
- Guidance on the implementation of the council tax premiums on long-term empty homes and second homes - GOV.UK
Any second homeowner who does not feel the premium should apply to their property, for example because it is not a second home or it falls into an exempt category, can contact the council by completing our occupation of a second home form below.
Let us know about the status of a second home
If your property is being charged as a second home or an empty property and it is your main home, please complete our form - your property may be eligible for one of our discounts.
In order to remove any levy on a property we will require photographic evidence to be uploaded on application.
We anticipate a large number of queries about the second home premium so you will not receive a response straight away. We aim to reply to you within eight weeks.
Complaints about the premium
There is no right of appeal against the council's decision to charge the premium. More information about this is available on the Local Government Ombudsman's website.
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