Empty property and second homes

Applicable discounts

We have determined the following discounts apply to empty properties and second homes:

Classes A and B (furnished chargeable dwellings that are not the sole or main residence of an individual) – zero percent discount
Class C (unoccupied and substantially unfurnished dwellings) - zero percent discount
Class D (unoccupied and unfurnished dwellings requiring or undergoing major repair) – zero percent discount

Properties that have been unoccupied and substantially unfurnished for 1 year or more will be subject to a 100% premium.

Properties unoccupied and substantially unfurnished for 5 years of more will be subject to a 200% premium.

See our dedicated Empty property premium page for more information.

We have determined that from 1st April 2025, a premium of 100% will apply to properties that are classed as second homes.

For Council Tax purposes ,a ‘second home’ is a property that is furnished but where no-one lives as their sole or main residence.

Last updated 05 March 2024