Empty furnished properties
There is no discount for empty furnished properties – the full Council Tax bill must be paid.
From 1 April 2025, a 100% premium will be applied the furnished properties that are not occupied as someone’s main residence. This includes second homes, holiday homes and property use for short terms holiday rental.
Empty unfurnished properties
We do not charge Council Tax for one month from the date a property becomes empty and unfurnished. After the first month, the property’s normal Council Tax charge applies for the next 11 months.
From 1 April 2025, we will add an ‘empty home premium’ to your Council Tax bill if your property has remained empty and unfurnished for one year. The premium begins at 100%, doubling the amount of Council Tax you pay. It increases to 200% after five years and to 300% after 10 years.
This premium applies to the property, so a change of ownership or tenancy will not affect it. You must pay the extra charge if you buy or lease a property that has been empty for one or more years.
The only way to remove the extra charge is to bring your property back into use.
There are some circumstances where a premium will not apply, these are called exceptions. You can find out more information and provide an update to the use of your property or apply for an exception on our Council Tax for empty and second homes webpage.
Empty and unfurnished properties needing or undergoing major repair work or structural alteration
There is no charge for up to 12 months, followed by a full charge. If the property remains empty after two years, the charge will be doubled. After five years, it will rise to three times the original charge.
- Major repair structural alteration [PDF, 63Kb]
- Apply for a discount on our account amendment form.
Annexes
Annexe discount
A 50% discount is available for an annexe if it's used by the occupier of the main building or a member of his or her family. The annexe must be situated within the grounds of the main building, and although it doesn't have to be attached, it must be included in the title deeds of the main house.
If a non-family member lives in the annexe the council tax charge will be 100% (with no discount).
- Apply for a discount on our account amendment form.
Annexe exemption
An exemption will apply to the annexe if it can't be considered as 'self contained' (e.g. a 'granny flat') or is occupied by a dependent elderly (over 65) or disabled relative.
Appealing our decision
You can appeal if you disagree with any decision relating to liability, discounts, reductions or exemptions.
