Unless an exemption applies, there is no discount after a property becomes unoccupied and in some cases, to encourage bringing properties back in to use, a premium charge may apply.
You still need to inform us if your property becomes empty. You cannot be a resident or claim single person discount on a property that is not your main home.
If an empty property is now occupied as a main home or has been let or sold please complete the change of address form.
Long term empty property premium
Where a property remains unoccupied and substantially unfurnished for more than 1 year and is not otherwise exempt or excepted, a premium of 100% of the bill will be added.
Where a property remains unoccupied and substantially unfurnished for more than 5 years and is not otherwise exempt or excepted, a premium of 200% of the bill will be added.
Where a property remains unoccupied and substantially unfurnished for more than 10 years and is not otherwise exempt or excepted, a premium of 300% of the bill will be added.
Premium exceptions
From 1 April 2026 a premium will not be charged where a property is excepted in the following cases:
- class E - when a member of the Armed Forces is living elsewhere in accommodation supplied by the Secretary of State for defence
- class F - where annexes are used as part of the main home
- class G - where a property is actively marketed for sale - up to 12 months from when first marketed
- class H - where a property is actively marketed for let - up to 12 months from when first marketed
- class I - following probate - up to 12 months from date of probate
- class M - properties that are undergoing or require major repairs - up to 12 months
Furnished properties that are not a main home (second homes)
There is no discount for a property that is furnished but not a main home and until 31 March 2026 the full rate of Council Tax will be charged. You still need to inform us if your property is not a main home.
With effect from 1 April 2027, where a property is furnished but is not a main home and is not otherwise exempt or excepted a premium of 100% of the bill will be added.
Premium exceptions
From 1 April 2027 a premium will not be charged on a second home where a property is excepted in the following cases:
- class E - when a member of the Armed Forces is living elsewhere in accommodation supplied by Secretary of State for defence
- class F - where annexes are used as part of the main home
- class G - where a property is actively marketed for sale - up to 12 months from when first marketed
- class H - where a property is actively marketed for let - up to 12 months from when first marketed
- class I - following probate - up to 12 months from date of probate
- class J - job-related - where a person lives elsewhere in a property supplied by an employer where it is necessary to meet the duties of their job (needing to be located nearer to a place of work would not be eligible)
- class K - a caravan pitch or boat mooring
- class L - seasonal homes - restricted by a planning condition
- local Z1 - a furnished tenancy - restricted to 1 month