Empty property and second homes
In accordance with Section 11a of the Local Government Finance Act 1992 (as amended) the Council applies the following Council Tax discounts apply to classes of dwellings set out in the Council Tax (Prescribed classes of Dwellings) (England) (Amendments) Regulations 2012.
Classes A and B (furnished chargeable dwellings that are not the sole or main residence of an individual – zero percent discount.
Class C (unoccupied and substantially unfurnished dwellings-zero percent discount.
Class D (unoccupied and unfurnished dwellings requiring or undergoing major repair) – zero percentage discount.
Long term empty and second home premiums
We charge a premium on long-term empty dwellings. These are homes that have been unoccupied and unfurnished for at least one year. The one year period starts from the date the property first became empty. It does not restart if there is a change of owner.
The charge was agreed by Council Members and is to support bringing empty properties back into use. There is no right of appeal against our decision to levy premiums.
Where a property has been empty and unfurnished for one year, it is charged a 100% Council Tax premium, which is raised to 200% after 5 years.
From 1 April 2025, second homes will also be charged a 100% premium. For the purposes of Council Tax, second homes are dwellings which are substantially furnished but have no resident. It is not someone's sole or main residence.
Exceptions from premium charges
In some instances (known as classes), a property is excluded from the long-term empty premium or the second home premium. These property types are shown in the table below.
| Class | Definition | Excluded from |
|---|---|---|
| E | A dwelling which is or would be someone’s sole or main resident if they were not resident in job related armed forces accommodation | Long-term empty homes and second homes |
| F | Annexes forming part of, or being treated as part of, the main dwelling | Long-term empty homes and second homes |
| G | Dwellings being actively marketed for sale (12 months limit) | Long-term empty homes and second homes |
| H | Dwellings being actively marketed for let (12 months limit) | Long-term empty homes and second homes |
| I | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) | Long-term empty homes and second homes |
| J | Job related dwellings (as defined in legislation) | Second homes only |
| K | Occupied caravan pitches and boat moorings | Second homes only |
| L | Seasonal homes where year-round permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously | Second homes only |
| M | Empty dwellings requiring or undergoing major repairs or structural alteration (12 months limit) | Long-term empty home only |
Classes G to M are effective from 1 April 2025 and the exclusion can only be applied from that date.
To obtain more information about these exclusions, or to apply, please email [email protected].
This information is a general guide only and is not a substitute for the relevant statutes and law.
Last updated 03 March 2025