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.
Long-term empty properties which meet certain conditions can be excepted from the empty homes premium. For further information and to apply for an exception, please see the Premium Exceptions section below.
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.
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 will apply to second homes (not including those which are job related), following a decision made by councillors at Basingstoke and Deane Borough Council at a meeting on 18 December 2025. 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%.
Second homes which meet certain conditions can be excepted from the second homes premium.
For further information and to apply for an exception, please see the Premium Exceptions section below.
To apply for one of the above discounts, please complete an empty property and second home discount form.
As above, long-term empty properties and second homes may be subjected to additional 100% premiums. Properties in these categories which meet certain conditions can however be excepted from the premium.
The application for an exception to the empty homes premium for council tax is currently under review.
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.
Revenues Team
If you have an enquiry about council tax, send a message to the Revenues Team.
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