Charges for empty homes and second homes

Council tax is payable on properties that are empty, including second homes.

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Second home

For Council Tax purposes, a second home is an empty property that's substantially furnished, but is not someone's main or only home.

Second home council tax premium

From 1 April 2025, a 100% premium will be applied to second homes. These properties will pay 200% council tax. 

The premium will be charged, from the first day the property is considered a second home or occupied for periods of time. 

This change is to support the government's initiative to tackle the national housing shortage.

Notify us about second home changes

Please let us know if a second home property: 

  • becomes occupied
  • goes up for sale or rent 
  • undergoes work to bring it into use

You must notify us by completing the empty property review form.

Second home discount

A 50% Council Tax discount is available on some second homes that are not the owner's main home. The second home needs to be: 

  • an unoccupied caravan pitch
  • an unoccupied houseboat mooring
  • owned by someone whose main residence is job-related accommodation

About Job-related accommodation

Job-related accommodation is provided for employment reasons. It is needed for the employee to carry out their job fully.

Apply for a second home discount

To apply, please complete the council tax exemption form.