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 three months, after three months the discount is reduced to 50%. Once the property has been unoccupied and unfurnished for a total period of six months no discount is awarded. After two years 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. From the 1 April 2021 a long term empty property which has been empty over ten years will incur a 300% premium, meaning that 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.

Unoccupied but furnished properties
If this type of property is no one’s sole or main residence, it will be classed as a second home and will not be awarded any discount.

Properties undergoing major repairs

Properties undergoing major, mostly structural, repair works can be awarded a 50% discount for up to 12 months. After two years 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. From the 1 April 2021 a long term empty property which has been empty over ten years will incur a 300% premium, meaning that a 400% charge will be due.

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.

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. This will then be assessed by the Exchequer Manager