Empty properties and second home discounts

We don't give Council Tax discounts for empty homes. If you have a second home you might be entitled to a discount. This depends on what the property is used for.

If your property is empty

We don't give discounts for empty and unfurnished properties. The full charge is payable for empty properties unless they are exempt.

Long term empty properties - Empty Home Premium

Where a property has been empty for two years or more, an extra 100% premium will apply from the 1 April 2019, so the amount payable will be double the amount of Council Tax.

Where a property has been empty for five years or more, an extra 200% premium will apply from the 1 April 2020, so the amount payable will be triple the amount of Council Tax. 

Where a property has been empty for ten years or more, an extra 300% premium will apply from the 1 April 2021, so the amount payable will be quadruple the amount of Council Tax.

Get help and advice about bringing your property back into use

If it’s your second home

If your property is furnished and used as a second home or is between lets, you won't be entitled to a discount unless it's job related accommodation, or if it's a caravan or boat.

If it’s job related accommodation

If you have to live in a second property for your job and your main home is elsewhere, you may be able to claim a 50% discount on the property.

We’ll need:

  • evidence that you pay Council Tax elsewhere
  • evidence that you're required to live in the property for your job (for example, contract of employment)

You won't qualify for the 50% discount for a job-related second home:

  • if your second home is convenient for your place of work but you aren't required by your employer to live in that specific property to perform the duties of your employment. There must be a direct link between your job and the property, such as caretaker, pub landlord, school teacher.
  • unless both your properties are in England, Wales or Scotland
  • if you're not the liable person for Council Tax at your main home and the second property (unless the property is provided by the Ministry of Defence or for occupation by a minister of religion to perform their duties)
  • if you are a director or a partner in the company providing the accommodation (unless you're a full time working director/partner or the company is non-profit making or charitable)

Apply for a Council Tax second home discount

Page last updated: 03 August 2022

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