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Empty properties and second homes
If you have an empty and unfurnished property, a second home that is furnished or an uninhabitable property, you still need to pay Council Tax for it.
Empty and Unfurnished Properties
Empty Homes Policy (PDF, 397.54 KB)
From the 1 April 2025, if a property is empty and unfurnished for more than one year, an additional Council Tax charge called a long-term empty premium will apply on top of the standard Council Tax bill.
The purpose of the premium is to:
- reduce the number of properties left long-term empty
- encourage owners to bring homes back into use
- help address the housing shortage
- reduce neglected properties which can lead to antisocial behaviour
| Empty duration | Premium amount added to Council Tax | Total Council Tax Payable |
|---|---|---|
| Less than 1 year | nil | 100% |
| Between 1 and 5 years | 100% | 200% |
| Between 5 and 10 years | 200% | 300% |
| Over 10 years | 300% | 400% |
Important: The premium applies to the property, not the owner. This means that if you buy or rent a property that has already been empty and unfurnished for a year or more, and you continue to leave it like this, you will still have to pay the premium.
The only way to remove the premium is to bring the property back into use. However, there are certain situations, known as exceptions, where the premium does not apply to a property that remains empty. These cover cases where there is a valid reason for this.
Second Homes
A second home is a residential property that is furnished but unoccupied, i.e. nobody’s sole or main residence.
From the 1 April 2026, an additional premium on second homes will be charged to act as an incentive for owners to bring them back into occupation and help reduce the number of empty properties in the borough. This is a 100% extra charge that will be added to the standard Council Tax bill.
The premium will apply if the property remains nobody’s sole or main home. However, there are specific instances known as exceptions, when a property will not be charged a second home premium as listed below.
Exception from a Long-Term Empty or Second Home premium
From the 1 April 2025 a property will not be charged a Long-Term Empty or Second Home premium if it meets one of the following exceptions:
- it is left empty by a member of the armed services, who is away in service in armed forces accommodation
- it is an annexe which forms part of a single property and cannot be let separately
- it is being actively marketed for sale or rent (for up to 12 months from the start of marketing, or until sold or rented, whichever is sooner)
- it is undergoing probate (for up to 12 months from the date probate or letters of administration are granted)
- it is empty because it requires or is undergoing major repairs or structural alterations (for up to 12 months, unless it becomes furnished sooner)
How to Claim an Exception
If you are being charged a premium and believe your property qualifies for an exception, you must contact us and provide evidence for this, such as:
- proof of active marketing for sale or rent
- solicitor’s probate letter
- photos and schedule of major repairs and structural works
You will need to continue paying the premium as billed until your claim is reviewed and approved.