We charge additional Council Tax on second homes and empty properties.
Second homes (furnished)
You have to pay Council Tax on another property you own or rent. These properties are furnished and do not have anyone living in them as their main home. They are also known as ‘second homes’.
From 1 April 2025, if you have a second home, you will be charged 2 times your normal Council Tax. This charge consists of your normal Council Tax plus the second home premium.
You will not have to pay the second home premium if:
- the second home is an annex
- you’re in the armed forces and you have to move into armed forces accommodation as part of your work
- you have to move into different accommodation as part of your work and you are liable for Council Tax there
- the second home is being actively marketed for sale (12 month limit)
- the second home is being actively marketed to let (12 month limit)
- the second home falls within original Class F exemption where probate has recently been granted (12 month limit from grant of probate)
In addition, the second home premium does not apply to:
- occupied caravan pitches and boat moorings
- seasonal homes where year-round occupation is prohibited or planning application prevents occupancy for more than 28 days continuously
Empty properties (unfurnished)
If a property is unoccupied and unfurnished, you will be charged 2 times your normal Council Tax. This charge consists of your normal Council Tax plus the empty property premium.
The empty property premium is changing:
- until 31 March 2025: it applies if the property is unoccupied and unfurnished for longer than 2 years
- from 1 April 2025: it applies if the property is unoccupied and unfurnished for longer than 1 year
You will not have to pay the empty home premium if:
- the empty property is an annex
- you’re in the armed forces and you have to move into armed forces accommodation as part of your work
- the empty property is being actively marketed for sale (12 month limit)
- the empty property is being actively marketed to let (12 month limit)
- the empty property falls within original Class F exemption where probate has recently been granted (12 month limit from grant of probate)
- the empty property requires, or is undergoing, major repairs or structural alterations (12 month limit)
Exemptions
The exemptions only apply from Tuesday 1 April 2025 and cannot be backdated. For example, if a property has been charged an empty property premium before Tuesday 1 April 2025, but from that date falls into one of the exemption categories, it will only be removed from Tuesday 1 April 2025 and not before.
You may be asked for supporting evidence, or a property inspection, before we can remove a premium.
Any premium charged must legally be paid. If we agree to remove it and you receive an amended bill, any overpaid sums will be refunded to you.