Empty properties or second homes
If you own an empty or second home, you are still required to pay Council Tax on that property. In addition, we apply a Council Tax premium to certain types of homes:
- Empty homes: properties that are both unoccupied and substantially unfurnished for a continuous period
- Second homes: properties that are substantially furnished but are not used as anyone's sole or main residence
Under the Levelling-up and Regeneration Act 2023, local authorities have the discretion to apply Council Tax premiums to properties that have been unfurnished and unoccupied for more than 12 months. Properties classified as second homes, which are furnished but not used as anyone's sole or main residence will attract a premium of 100% from the day the property becomes empty.
These measures are designed to encourage owners to bring empty homes back into residential use, either by renting or selling them.
Long-term empty homes premium and exceptions
A property is considered an empty home from the date it becomes unoccupied and substantially unfurnished; this applies even if ownership changes. When the property is unfurnished and remains empty for over 12 months a Long-Term Empty charge will apply.
The premium applies to the property itself, not the owner. If you purchase a home that has already been empty for a qualifying period, the premium will still apply.
These Council Tax premiums apply based on how long the property has been empty:
- Up to 1 year: Standard Council Tax applies, no discounts or premiums
- Between 1 and 5 years: A 100% premium is added; you'll pay twice the standard Council Tax
- Between 5 and 10 years: A 200% premium is added; you'll pay three times the standard Council Tax
- More than 10 years: A 300% premium is added, you'll pay four times the standard Council Tax
If you are responsible for an unoccupied and substantially unfurnished property, there is no discount applicable. You will be required to pay 100% of the Council Tax charge.
The change will mean some Council Taxpayers will have more Council Tax to pay unless the dwelling meets certain exceptions that have been introduced from 1 April 2025 and are set out below.
- If the property is an annexe
- If the property is empty due to the owner's service in the armed forces
Second homes premium and exceptions
A second home, for Council Tax purposes, is defined as a property that is furnished but not used as anyone's sole or main residence. From 1 April 2025, the following premium will apply:
- Second homes will be charged twice the standard Council Tax; this is a 100% premium
If you are responsible for a property that is substantially furnished but unoccupied, and it is not your main residence, there are no exemptions or discounts available.
Self-catering properties
When a property is substantially furnished and being let as an AirBnB style short-term rental, it meets the definition of a second home for Council Tax purposes (substantially furnished, occupied periodically and not regarded as anyone's sole or main residence). This means the 200% second home premium will apply in line with Council Tax regulations.
You may be able to apply to the Valuation Office to have the property moved from domestic to business, see How self-catering properties are assessed for business rates.
Job related second homes
In certain circumstances, you may be eligible for a 50% Council Tax discount on a second home if it is job-related. To qualify, the property must be provided by your employer and meet one of the following criteria:
- It is necessary for the proper performance of your duties that you live in the property
- It is provided to support the better performance of your duties, and your role is one where it is customary for employers to provide accommodation
- There is a specific threat to your security, and you live in the property as part of formal security arrangements
To apply, you must provide either:
- A contract of employment, or
- A letter from your employer confirming that the property is provided by them and explaining why it is necessary for you to live there
Armed forces accommodation exception
A property is considered unoccupied due to armed forces service if the person who would normally live there, is serving in the armed forces and is residing in accommodation provided by the military. To apply you must provide:
- a copy of your posting order and
- your ID card
Exceptions to the long-term empty and second home premiums
The government recognises that in certain circumstances, applying a Council Tax premium may not be appropriate. These exceptions are mandatory, and we are required to apply them. From 1 April 2025, the following types of properties will qualify for an exception from the Council Tax premium charge.
If you believe your property may qualify for one of these exceptions, please select the relevant category from the table below to begin your application.
Class of exception | Empty or second homes | Description | Period | Exception application |
|---|---|---|---|---|
Class E | 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. | Class E - apply online here | |
Class F | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling. | Class F - apply online here | |
Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale. | 12 months limit | Class G - apply online here |
Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let. | 12 months limit | Class H - apply online here |
Class I | 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 | Class I - apply online here |
Class J | Second homes only | Job-related dwellings. | Class J - apply online here | |
Class K | Second homes only | Occupied caravan pitches and boat moorings. | Class K - apply online here | |
Class L | 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 28 days continuously. | 28 days continuously | Class L - apply online here |
Class M | Long-term empty home only | Empty properties requiring or undergoing major repairs or structural alterations. | 12 months limit | Class M - apply online here |
Change in circumstance
You need to let us know immediately if you are no longer the owner of the long-term empty property or second home. If you don't inform us, you may receive a fine. For more information about how to report a change in circumstance, visit Moving home or change in circumstance page.
