Second Homes, Empty Property, Unoccupied Dwellings and Dwellings Under Repair

The initial bill for a property assumes there are least two permanent residents aged 18 years or over in the property and a full charge for Council Tax, Water and Waste Water is levied. Properties which have no permanent residents are classed as unoccupied properties and the amount of Council Tax charged may vary dependent on the circumstances of the property and the length of time they have been empty.

You will be charged additional Council Tax if your property:

is a holiday home.
is not a dwelling which is undergoing, or requires, major repair work to render it habitable, or which is undergoing structural alteration during the period of 6 months or longer, up to 12 months subject to evidence being produced demonstrating work is progressing. The exemption begins with the day on which that dwelling was purchased by the person who is liable to pay Council Tax in respect of that dwelling.
has been unoccupied for over 12 months and is not up for sale or rent; or
has been marketed for sale or rent and has been unoccupied for 2 years or more.

Second Homes

From 1^st April 2024, a premium of 100% applies to second homes, meaning double the normal rate of Council Tax.

Council Tax was charged at the same level as homes occupied as someone’s sole or main residence between 1st April 2017 and 31^st March 2024. Prior to that, a discount was applied.

A 'second home' is defined as a dwelling, which is no one's sole or main residence and is not an empty dwelling i.e. it is an unoccupied and furnished dwelling but where there is evidence of the property being lived in for at least 25 days a year.

Job related second homes qualify for 50% discount. More information is found in the section Related Links.

Empty Property

Empty property that is unoccupied for more than 12 months or up to 2 years if actively marketed for sale or rent is charged at 200%. This is 100% Council Tax, based on the Valuation band of the property, and 100% long term empty property (LTE) levy.

An 'empty dwelling' is defined as a dwelling, which is both unoccupied and unfurnished.

A 'long term empty dwelling' is a property that has been unoccupied and unfurnished for more than 12 months.

Councils have discretion to delay the long term empty property levy for up to a year if the property meets certain criteria:

The property is taking a long time to sell or let in a stagnant market
The owner has agreed with the Council to take positive steps to re-occupy the property
The owner is finishing renovations prior to moving in or selling or letting and can demonstrate that these works are progressing

Long Term Empty Property Council Tax

Category	Council Tax
Empty properties vacant for 12 months or less	10% Discount
Long Term empty properties vacant for 12 - 24 months and (i) being marketed for sale or rent, or (ii) the owner is finishing renovations prior to moving in, selling, or letting and can demonstrate that these works are progressing.	10% Discount
Long Term empty properties vacant between 12 - 24 months but not (i) being marketed for sale or rent, or (ii) the owner is finishing renovations prior to moving in, selling, or letting and can demonstrate that these works are progressing.	Additional 100% Council Tax premium added
Long Term empty properties vacant for more than 24 months	Additional 100% Council Tax premium added

Unoccupied dwellings

The maximum period of Council Tax exemption for a property which is empty and unfurnished is 6 months.

In the majority of cases a 6 month exemption will be calculated from the start date of the exemption application. Please note: if an exemption has previously been awarded against a property, this period may count towards the 6 months. This does not apply where the property has been occupied for 3 months, or more, immediately before the start date of an application.

If your property remains unoccupied after 6 months, a 50% discount will be awarded for a further 6 months, or to the date which is 12 months from the property becoming unoccupied, whichever is earliest.

This discount is applicable to the Council Tax charge only and not water and waste water charges.

If the property is still unoccupied after 12 months a 100% additional Council Tax Levy may be applied and will be payable for as long as the property remains unoccupied.

Dwellings under repair

You may be entitled to an exemption in this category if your property is unoccupied and is either:

Undergoing or has undergone major repair work to make it suitable to live in
Undergoing or has undergone structural alterations

The exemption starts on the day the work begins and ends on completion of the major repair work or structural alterations or 12 months after the last day it was occupied, whichever is sooner. Fitting a replacement bathroom or kitchen does not constitute major repair.

Where someone has recently purchased an unoccupied dwelling in either of these circumstances and the maximum period of exemption has expired a 50% discount can be awarded for 6 months from the date of purchase. Once this 6 month period ends, the discount will reduce to 10% for a maximum of 6 months.

Where the liable person has not purchased the property within the last 6 months, the maximum amount of discount that can be awarded is 10%.

The Council Tax Long Term Empty Property and Second Homes Policy found in the Documents section provides more information.

Page last updated: 12 February 2024