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