Council Tax: Second homes and unoccupied properties
Council Tax for second homes
Second homes for the purposes of Council Tax are properties that are:
- substantially furnished
- unoccupied or have no permanent resident
We do not grant any reduction for second homes.
From 1 April 2025, if you own or rent a property which is considered a second home, you will be charged a 100% premium. This includes:
- furnished properties which are unoccupied between tenants
- properties occupied periodically as second homes
The following exceptions will be considered, and proof will be required:
- Owners that reside in job related armed forces accommodation
- An annex that is part of the main dwelling
- The property is up for sale or rent and has been for less than 12 months
- Where probate has been granted within 12 months
- Job related dwellings (such as a school caretaker), therefore you are contractually obliged to live in another property
- Occupied caravan pitches and boat moorings
- Seasonal homes where permanent occupation is prohibited, specified use as holiday accommodation or planning condition preventing occupation for more than 28 days continuously.
You cannot claim a single person discount for properties which are not your sole or main residence.
Unoccupied properties
There are special rules for unoccupied (empty) properties.
Unoccupied properties premium
The longer the property is empty, the more Council Tax you will pay.
| How long the property is empty | How much Council Tax you will pay |
| 1 year | The usual Council Tax for the relevant band |
| 2 - 4 years | 2 x Council Tax for the relevant band |
| 5+ years | 3 x Council Tax for the relevant band |