Second Homes/Long Term Empty Homes
Second Homes/Long Term Empty Homes
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 the property has 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 1st April 2024, a premium of 100% applies to second homes, meaning double the normal rate of Council Tax.
For the purposes of Council Tax, 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.
Empty Properties
Empty properties that are 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 |
Job-related dwellings
Where the dwelling is occupied for job-related purposes or is a purpose-built holiday home then the legislation states that the discount for these protected categories must be 50%.
You may qualify for this discount if you use the property as your second home and have a main residence somewhere else and you are required to live in the second home due to the nature of your employment.
Purpose-built holiday homes
You may qualify for this discount if you use the property as a holiday home, and;
- Occupation throughout the whole year is not allowed due to any licence or planning restrictions; or
- The property is unfit to be used throughout the whole year due to its construction of the facilities which it does, or does not, provide.
Inverclyde Council's Council Tax Long Term Empty Property and Second Homes Policy is found in the Documents section of this webpage.
Tell us about how your property is used and to apply for Council Tax discount or exemption complete the Second Home/Holiday Home & Long Term Empty Application Form found in the Documents section of this webpage.