Empty properties and second homes

If the property is unoccupied and unfurnished it is entitled to an exemption (100% discount) from council tax for one month after which time a full charge is payable.

This is a property related discount. Therefore, you cannot apply for another exemption unless the property is occupied or furnished for 42 or more consecutive days.

Changes to council tax on empty properties effective from 1 April 2020

From 1 April 2020 there is a 100% council tax premium charge on properties that have been empty for longer than two years. Effectively this will mean the owner of any property that has been empty for two years or longer will be charged double council tax on that property.

From April 2021, this premium has increased to 200% on properties that have been empty for longer than five years and from April 2022; the premium has increased to 300% on properties that have been empty for longer than 10 years.

Effectively this means from April 2021, the owner of any property that has been empty for five years or longer will be charged three times the council tax on that property rising from April 2022 to four times the council tax on any property that has been empty for 10 years or longer.

The following exceptions will be considered in the application of this premium and will not be applied:

• Where homeowners can demonstrate that their properties are genuinely on the market for sale or rent
• The council tax payer is living elsewhere in armed forces accommodation for job-related purposes
• The council tax payer has died and probate has yet to be granted
• On annexes being used as part of a main property
• Property undergoing major works 

If you believe that your property falls under one of the above categories, please supply the details in writing, together with any supporting evidence to the Revenues team: Revenues contact form

Please remember to include in your communication the full address it relates to as well as the council tax account reference that appears on your demand notice.

Please continue to pay the council tax as outlined on your notice and we will advise you of our decision once we have considered the facts that have been presented.

Last updated:‎ 05/03/2025 16:15