We charge a Council Tax premium of 100% on some empty and second homes. Update your details to make sure our records about your property and your bill are correct.

We will charge the premium on homes that have been empty and unfurnished for more than 12 months. We will also charge it on furnished second homes that are no-one’s sole or main residence.

For Council Tax purposes, a second home is a furnished property that is not used as a main residence. This includes empty rental homes, holiday homes, job-related properties, inherited properties, and properties that are on the market for sale.

Council Tax premium on empty and second homes

We charge a Council Tax premium of 100% – double the usual rate – on some empty and second homes.

We charge the premium on homes that have been empty and unfurnished for more than 12 months. We will also charge it on furnished second homes that are no-one’s sole or main residence.

If you think our records are incorrect, you can update your Council Tax account to make sure you are being charged correctly.

For Council Tax purposes, a second home is a furnished property that is not used as a main residence. This includes:

• empty rental homes
• holiday homes
• job-related properties
• inherited properties
• properties that are on the market for sale

We are committed to bringing empty and second homes back into use for much-needed permanent occupation. The premium is one of several measures introduced by the government to encourage owners to use a dwelling as their main residence or allow others to do the same.

The premium will not change anything except the amount of your Council Tax bill. You can continue to pay it in the same way as you currently do, over 10 or 12 months.

The decision to charge the premium was made at our Strategy and Resources committee meeting on 25 March 2024.

Exceptions to the premium

• Class E: Long-term empty homes and second homes – Dwellings which are 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. There is a 12-month limit from the date they are first marketed for sale
• Class H: Long-term empty homes and second homes – Dwellings being actively marketed for let. There is a 12-month limit from date they are first marketed for rent
• Class I: Long-term empty homes and second homes – Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted. This is only valid for 12 months from grant of probate or 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 where a planning condition prevents occupancy for more than 28 days continuously
• Class M: Long-term empty home only – Empty properties requiring or undergoing major repairs or structural alterations. There is a 12-month limit from the date of award of 100% Prescribed Class D Discount