Empty properties and second homes

Council tax is payable on properties that are empty, including second homes.

For unoccupied and unfurnished properties, a discount of 100% is available for one calendar month from the date that the property first became unoccupied and unfurnished. After this date, the full Council Tax charge becomes due.

Properties that require major repairs will be charged at the full Council Tax level from when they become vacant.

With effect from 1 April, 2024, properties which have been unoccupied and unfurnished for 1 year or more will be subject to an additional premium charge of 100%. Properties which have been unoccupied and unfurnished for over two years will be subject to an additional premium charge of 100%. 

Properties which have been unoccupied and unfurnished for more than five years will be subject to a premium charge of 200%. 

Properties which have been unoccupied and unfurnished for more than ten years will be subject to a premium charge of 300%.

You must notify us within 21 days if you believe that the premium charge does not apply.

Certain second homes are eligible for a 50% reduction on their Council Tax bill:

  • The council taxpayer lives elsewhere in job-related accommodation specified by the terms and conditions of their contract, for example, caretakers, ministers of religion or members of the armed forces.  This does not apply to second homes that are rented because they are convenient for work.
  • Homes that are pitches or moorings occupied by caravans or boats
  • A planning restriction means you’re unable to occupy the property for at least 28 continuous days a year

Please contact us via online chat if you think you may qualify for any of these discounts.

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