Empty properties and second homes

Empty properties

Unoccupied unfurnished properties

A property that is no one’s sole or main residence can be awarded a 100% discount from the date the property was first left unfurnished and unoccupied. The 100% discount lasts for up to two months. Once the property has been unoccupied and unfurnished for a total period of two months no discount is awarded. After one year the property will be classed as a long-term empty property and a 100% premium will be incurred, meaning that a 200% charge will be due. After five years of the property being long term empty, a 200% premium will be incurred, meaning a 300% charge will be due. After 10 years of the property being long term empty, a 300% premium will be incurred, meaning a 400% charge will be due.

Please note that this discount is property based. If a property has been vacant for some time before you become liable for it, the discount period may have already expired.

Since 1 April 2025, long-term empty properties which meet certain conditions can be excepted from the empty home’s premium. Click on the application for further information and to apply.

Complete an online Application for an exception to the empty homes premium for council tax form

Properties undergoing major repairs

Properties undergoing major, mostly structural, repair works can be awarded a 50% discount for up to 12 months. After one year the property will be classed as a long-term empty property and a 100% premium will be incurred, meaning that a 200% charge will be due. After five years of the property being long term empty, a 200% premium will be incurred, meaning a 300% charge will be due. After 10 years of the property being long term empty, a 300% premium will be incurred, meaning a 400% charge will be due.

This discount can be awarded before or after an unoccupied and unfurnished discount. If another discount has already been given, then only a max of 12 months can be awarded over all discounts in total. However, once the property has been empty for 12 months or more it can no longer be awarded.

Second homes

No discount is awarded for a second home, unless it is job related.

To qualify for a job related second home discount of 50% your work must require you to occupy that specific property in order for you to carry out your duties. It cannot be awarded if you have chosen to move within our area for convenience or if you can occupy any property within our area for work purposes.

From 1 April 2026, a 100% premium can be applied to second homes (not including those which are job related). A property is referred to as a second home where it is furnished but is no-one’s sole or main residence. In this scenario, the council tax charge would be a standard 100% charge, plus a 100% premium, making a total council tax charge of 200%.

How to apply

To apply for one of the above discounts, please complete an empty property and second home discount form.

Appeal a decision

If you wish to appeal a decision that has been made regarding an empty property or second home discount, you can complete an online council tax appeal form.