Council Tax charges, discounts and exemptions for empty properties

Empty property charges (Council Tax premiums)

Certain empty properties will be subject to additional charges:

empty and furnished second homes will receive a full Council Tax charge, from 1 April 2025. This will increase to double the basic council tax amount

with effect from 1 April 2024, if a property has been empty for 1 year, the charge will be double the basic Council Tax amount

if a property has been empty for 5 years, the charge will be 3 times the basic Council Tax amount

if a property has been empty for 10 years, the charge will be 4 times the basic Council Tax amount

These premiums apply to all properties irrespective of their condition.

If you own an empty property, we have information available to help.

An additional charge (premium) can be applied to your Council Tax bill in certain circumstances.

Council Tax premiums benefit our district and communities as an incentive to encourage empty or under utilised homes back into use. For information on bringing empty homes back into use, see our empty homes pages.

Second homes or furnished properties

From 1 April 2025 a Council Tax premium of 100% will be applied on second homes and furnished properties not used as anyone's main home. The premium will increase the charge payable to 200%.

There are a number of exceptions, where we may be able to exclude your property from the additional charge.

Report an exception for your second home/ furnished property

Empty home

These exceptions can also be reported for an empty home, which could exclude your property from the additional charge.

Report an exception for an empty home

Exceptions

Legislation came into force on 1 November 2024 introducing nine exceptions to the additional premium charge. Some properties will be excluded from the premium completely, while others are excluded for a limited time. These exceptions will come into effect from 1 April 2025.

No Council Tax premium will be charged on the following properties if they meet the relevant criteria:

armed forces accommodation

annexe to main residence

job related dwelling

caravan pitch or boat mooring

planning restriction preventing occupation

These properties (if they meet the relevant criteria) may be excluded from the additional premium charge for a maximum period of 12 months:

marketed for sale

marketed for let

probate granted in last 12 months

major repair work or structural alterations