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Empty properties or second homes

If you own an empty property or second home the amount of Council Tax you pay will depend on how it is classified.

You will pay full council tax if your property is:

  • a furnished property used as a second homes
  • a furnished property or second home which has a restricted use such as holiday chalets
  • empty and unfurnished
  • empty and in need of or undergoing structural alteration or major repair
  • empty due to occupant living in job related armed services accommodation
  • empty and forms part of another property that is in use such as an empty annexe in an occupied home

If you have a second home but there is a liable person living in defined job related accommodation you will receive a 50% discount.

Recent changes to Council Tax discounts and exemptions

The following discounts and exemptions on second homes and empty properties no longer apply:

  • the exemption for properties that have been empty for less than six months
  • the 50% discount for properties that have been empty for more than six months
  • the exemption for empty dwellings that require or are undergoing major structural repair work to make them habitable
  • the 10% discount on second homes and unoccupied furnished lets

Full Council Tax now applies to these properties.

Empty Property Premium

If you own a property which has been empty and unfurnished for 2 years or more, you will have to pay an additional 50% on your Council Tax. This is known as an Empty Property Premium and will show as a separate charge on your Council Tax bill.

This means you will have to pay 150% of the Council Tax charge.

There are two exceptions to the Empty Homes Premium, it cannot be applied if :

  • the empty dwelling is the sole or main residence of a member of the armed forces who is absent from the property as a result of such service
  • an unoccupied annexe in a property is being used as part of the main dwelling in the property

If you believe your property may fall into one of these categories please contact Customer Service on 01642 397108.