Empty homes and second homes

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

Second home

In some circumstances, a 50% Council Tax discount is available on second homes which are not the owner’s main residence.

If the second home is:

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

Job-related accommodation is defined as a dwelling which has been provided for them by reason of their employment and it is necessary for the proper performance of the duties of the employment.

To apply, please complete the online exemption form.