Charges and discounts for Empty Homes
Discounts
- Empty and unfurnished homes - no discount
- Second homes or homes which are empty but furnished - no discount
- Work-related living spaces - 50 per cent discount
Charges
For the financial year beginning on or after April 1, 2024 empty homes will be subject to the following premiums:
- 100 per cent for properties that have been unoccupied and unfurnished for at least one year
- 200 per cent for properties that have been unoccupied and unfurnished for at least five years but less than ten years
- 300 per cent for properties that have been unoccupied and unfurnished for at least ten years
The liability for this premium is determined by the length of time that the property has been empty.
Some properties are exempt from this premium, such as properties actively marketed for sale or let, and Houses of Multiple Occupation/Airbnb’s. Further information on this premium, including a full list of dwellings which are exempt can be found by clicking the link below:
Charges for Second Homes
For the financial year beginning on or after April 1, 2025 the additional charge will be 100 per cent for properties that are unoccupied and furnished. For the purpose of council tax, second homes are dwellings which are substantially furnished but have no resident (i.e. it is not someone’s sole or main residence).
The liability for this premium is determined by the length of time that the property has been empty.
Some properties are exempt from this premium, such as properties where probate has recently been granted (up to 12 months from the grant of probate/letter of administration) and properties actively marketed for sale or let. Further information on this premium, including a full list of dwellings which are exempt can be found by clicking the link below:
Tell us if a property has become occupied
If an empty property has become occupied, please update your details using one of the options below:
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It is important that the Council Tax account shows the correct information as you could be charged an additional annual premium on your council tax if your property remains empty. You will need to provide evidence of occupation and we may be required to carry out additional checks where necessary.
Please note: Telling us about a change in occupancy can only be done online. Our contact centre is unable to process these changes