The council charges additional council tax, or premiums, if your property is either empty and furnished (the second home premium) or empty and unfurnished (the long term empty premium).
Unoccupied properties
Since April 2017, there are no reductions available for council tax where a property is unoccupied and you may actually be charged more council tax i.e. a Premium, depending upon whether it is furnished, how long it has been unoccupied and whether it fits one of the exception criteria.
Long term empty premium
If a property is unoccupied and unfurnished for 12 months of more, a Long Term Empty Premium will be charged in addition to the normal council tax charge.
How much this premium is will depend on how long it has been unoccupied and unfurnished for:
- 100% if empty and unfurnished for 12 months.
- 200% if empty and unfurnished for 5 years.
- 300% if empty and unfurnished for 10 years or more.
Second home premium
If a property is unoccupied but furnished, from Tuesday 1 April 2025, the council is now able to charge a Second Home Premium as soon as the property becomes unoccupied and furnished.
The premium is a standard amount of 100% on top of the standard council tax charged, irrespective of how long the property remains unoccupied but furnished.
Exceptions
The Government have created some mandatory exceptions which are listed below. As you can see, some apply to both the Long Term Empty Premium and the Second Home Premium while others may only apply to one or the other.
These exceptions only apply from Tuesday 1 April 2025 and cannot be backdated e.g. if a property has been charged a Long Term Empty Premium before Tuesday 1 April 2025, but from that date falls into a category for an exception, it will only be removed from Tuesday 1 April 2025 and not before this date.
If you believe that your property fits one of the exception criteria summaries below, you must complete whichever of the online forms below applies.
Please note, you may be asked for supporting evidence and/or subject to a property inspection before the Premium may be removed.
Any Premium charged, must legally be paid until the council agrees to remove it and you have received an amended bill. Any sums overpaid will be refunded to you.
Exception summaries
Long term empty and second homes
- Sole or main residence if they were not residing in job-related armed forces accommodation.
- Annexes forming part of, or being treated as, part of the main dwelling.
- Being actively marketed for sale (12 month limit).
- Being actively marketed to let (12 month limit).
- Unoccupied and fall within original Class F exemption where probate has recently been granted (12 month limit from grant of probate).
Second homes only
- Job-related dwellings if liable elsewhere and no choice.
- Occupied caravan pitches and boat moorings.
- Seasonal homes where year-round occupation is prohibited or planning application prevents occupancy for more than 28 days continuously.
Long term empty only
Requires, or undergoing, major repairs or structural alterations (12 month limit).