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
| 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 |