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Long-term empty and second homes

Long-term empty

Long-term empty homes are not entitled to a discount or exemption from paying Council Tax.

We charge additional premiums on properties that have been empty for more than two years. This means it will be in addition to the full Council Tax for the year. From 1 April 2025, this will change to 12 months. Properties that have been empty for more than:

  • 1 year – 100% premium
  • 5 years – 200% premium
  • 10 years – 300% premium

Second homes

A property is considered a second home when owned or rented in addition to a main home.

You will not be entitled to a Council Tax discount if the property is well furnished and is:

  • not your main home
  • between lets

Second home premiums

From 1 April 2025, a premium of 100% is charged on properties that are furnished and not a main residence. The maximum Council Tax charge is a standard 100% plus a premium of 100%, making a total charge of 200%.

This includes empty properties that are furnished, properties that you use from time to time as holiday homes or for work purposes that do not fall under job-related homes and properties you let out and use yourself for example using a site such as Airbnb.

If your property is let out for self-catering it will be rated as a self-catering property and valued for business rates if over the last 12 months both the following apply:

  • it was available to let for short periods commercially for at least 140 nights in total
  • it was let for at least 70 nights

When premiums are not charged

Premiums should not be charged if the property is not occupied and any of the following circumstances are met.

Where the resident:

  • has died for up to 6 months after grant of probate or letters of administration
  • is in long-term residential care or hospital
  • is living elsewhere to provide care

Under Section 11B and 11D of the 1992 act, the government has specified certain dwellings where councils are not allowed to apply extra charges. This rule applies to empty properties and second homes. These are classed as follows:

Class ApplicationDefinition

Class E

Long-term empty homes and second homes

A dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation

Class F

Long-term empty homes and second homes

Annexes forming part of or being treated as part of the main dwelling

Class G

Long-term empty homes and second homes

Dwellings being actively marketed for sale (12 months limit)

Class H

Long-term empty homes and second homes

Dwellings being actively marketed for letting (12 months limit)

Class I

Long-term empty homes and second homes

Unoccupied dwellings which fell within Class F and where probate has recently been granted (12 months from the grant of probate/letters of administration)

Class J

Second homes only

Job-related dwellings

Class K

Second homes only

Occupied caravan pitches and boat moorings.

Class L

Second homes only

Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously.

Class M

Long-term empty homes only

Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)

Class M

The premium will only be removed for a property if it is unoccupied and substantially unfurnished and it:

  • needs major repair work to render it habitable, or
  • is having structural alterations

This can be in place for a maximum of 12 months.

This may last for up to six months after the main works or alterations are finished. As long as the property remains unoccupied and substantially unfurnished.

The criteria require proof (photos, invoices, a visit) before being removed. This is based upon what is uninhabitable for Council Tax purposes.

Potential qualifying works

  • subsidence
  • fire damage
  • flood damage
  • replacement floorboards and joists
  • major repairs to roof structures
  • moving or removing internal/supporting  walls
  • re-constitution of the interior of the property, for example, changing from house to flats

Non-qualifying works

  • decorating work, for example, wallpapering, painting
  • new kitchen fitted
  • new bathroom fitted
  • new boiler/radiators
  • rewiring
  • removal of rubbish from the property
  • works to garden/outbuildings
  • new floor coverings, for example, carpets or laminate
  • timber/damp proof treatments
  • drainage
  • repointing, replacing windows/doors