How we work out the council tax for second homes
Second homes charges:
A second home is a furnished property that you own or rent but is no one's main home. This includes furnished properties that are unoccupied between lets or occupied periodically.
From the date a property becomes empty and is not exempt, Council Tax is charged in full.
Empty furnished properties:
From 1 April 2025, if a property remains unoccupied and furnished for more than 12 months, an additional 100% Council Tax premium will be applied. This means that your bill will be doubled.
If the property is being used as a second home that is no one's sole or main residence, an additional 100% premium will be added to the full bill from the date the property became empty.
Exceptions to the premium charge
- If your property is for sale or let, you will be eligible for an exception to the premium for up to 12 months from the date the property became actively marketed. You won't need to apply for the exception from the first day your property becomes empty.
- If your property is not actively being marketed, let us know by contacting us at www.manchester.gov.uk/ctaxcontact
- If your property falls within Exempt Class F and it has been less than one year since the grant of probate or letters of administation.
Circumstances where you may not be charged the premium or you are eligible for a discount:
- Empty Annexes being treated as part of the main property.
- Empty because a member of the Armed Forces is on active service.
- Job related properties: The property is occupied due to a requirement of your employment.
- Occupied caravan pitches or moorings.
You cannot claim a single person discount for a property that is not your sole or main residence.
If your property is being used as a holidat let, the Valuation Office Agency is responsible for deciding if you should be liable for Council Tax. You can find more information on this at Business rates: Self-catering and holiday let accommodation - GOV.UK