This page explains the Council Tax premiums for empty properties and second homes. It also explains conditions for exemption and how to apply.
Empty and unfurnished property premium
A property is considered empty for Council Tax purposes from the date it becomes unoccupied (the date does not change if there's a change of ownership).
As of 1 April 2024, additional premiums apply to properties that are empty and unfurnished for 1 year or more.
The premium will increase while the property remains empty:
- 100% premium for properties empty for 1 year and over
- 200% premium for properties empty for 5 years and over
- 300% premium for properties empty for 10 years and over
As long as the property is empty and unfurnished, the premium will not be removed, even if there's a change of ownership or tenancy.
Empty property premium for furnished second homes
A second home is when a residential property is substantially furnished but it's not the sole or main residence for the owner or occasional resident.
As of 1 April 2025, a 100% empty property premium applies to most second homes.
There are some circumstances where the empty property premium will not apply to your second home, these are:
- the property is or would be your sole or main residence if you weren't living in armed forces accommodation provided for your job
- annexes that are part of the main property or treated as part of it
- the property is being actively marketed for sale (12 months limit)
- the property is being actively marketed for rent (12 months limit)
- the residing owner died and the property remains furnished and unoccupied (up to 12 months after probate granted)
- you reside in the property due to your job and this is written into your employment contract
- occupied caravan pitches and boat moorings
- 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
How to apply for exemption from the empty property premium
If your property meets any of the circumstances described, apply for exemption using our online form.
We'll ask for your Council Tax account number at the start of the form. Find this at the top-right of your Council Tax bill, it is 9-digits long and starts with a 6.
Apply for an exemption from the empty property premium
