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Information on empty or second homes

If you own an empty property or second home, the amount of Council Tax you pay will depend on which class applies to your case. 

Class A Furnished properties/second homes which have a restricted use e.g. holiday chalets Full council tax 
Class B Furnished properties/second homes  Full council tax
Class A and B exception Liable person living in defined job related accommodation  50% discount
Class C Empty and unfurnished properties  Full council tax
Class D  Empty and in need of or undergoing structural alteration or major repair Full council tax
Class E  Empty due to occupant living in job-related armed services accommodation Full council tax
Class F Empty properties which form part of another property that is in use e.g. an empty annex in an occupied home Full council tax


Recent changes to Council Tax discounts and exemptions

We have recently changed some discounts and exemptions on second homes and empty properties. Full Council Tax now applies to the following properties and previous discounts 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.


Empty Homes Premium

The 'Empty Home Premium' sees an additional 50% Council Tax charge for properties that have been empty for over two years.

This means that owners of an empty home (empty for over two years) will have to pay 150% of the Council Tax charge.

There are a two exceptions where the Empty Homes Premium cannot be applied:

  • An empty property which 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 annex in a property which is being used as part of the main dwelling in the property.

If you believe your property is one of these categories, please contact us on 01642 397108.


Further information

If you haven’t found what you’re looking for, please contact us using our online contact form.

Contact us online about council tax


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