Council tax Council tax on empty properties and second homes

What you have to pay if a second home isn’t exempt from council tax

A second home is a furnished property that you own or rent but is no one's main home. This includes properties that are empty between tenants or only used occasionally. You can read about the difference between second homes and empty properties.

Check if your property is exempt. If it is not exempt, then:

The premium we will charge from 1 April 2025

If the property is furnished and no one lives there

You will be charged an extra 100% premium after 12 months. This means that your bill will be twice the cost after a year.

If the property is used by someone, but not as their main home

You will be charged the extra 100% premium from the date it became a second home. This means that your bill will be twice the cost immediately.

Circumstances where you may not be charged the premium

You may not have to pay the second homes premium if:

  • the home is for sale or rent. You may not have to pay the premium for up to 12 months from when it was first put on the market. Or
  • the home is related to your job; or 
  • the home is an empty annexe that is treated as part of the main property; or 
  • the home is a caravan or mooring.   

If you’re in one of these four situations:

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