Council tax on second homes or empty properties
Find out if your property is eligible for a council tax discount while empty and how much you should pay on a second home.
Second homes and between lets
If your property is furnished and used as a second home or is between lets you will not be entitled to a council tax discount unless the property is needed as part of your job.
If you have to live in a second property for your job, your main home is elsewhere and you pay council tax on your main home, you can claim a 50% discount on the second property.
If you think you may qualify for this discount, you should complete our contact form.
Empty and unfurnished properties
If you own or rent a property that becomes empty and unfurnished, you can apply for a 100% council tax discount for one month from the date it first became empty and unfurnished.
If the property remains empty and unfurnished after one month, the full council tax becomes due and you will have to pay the full charge.
The following surcharges apply to properties that remain empty and unfurnished for two years or more:
| From | Period | Empty homes premium charged |
|---|---|---|
| 1st April 2013 | Property remains empty and unfurnished for two years or more | 50% on top of the full council tax charge |
| 1st April 2019 | Property remains empty and unfurnished for two years or more | 100% on top of the full council tax charge |
| 1st April 2020 | Property remains empty and unfurnished for five years or more | 200% on top of the full council tax charge |
| 1st April 2021 | Property remains empty and unfurnished for ten years or more | 300% on top of the full council tax charge |
| 1st April 2024 | Property remains empty and unfurnished for one year or more | 100% on top of the full council tax charge |
You can find out more by reading our policy on empty and unfurnished properties (PDF).
If you buy or rent a property that has already received a 100% council tax discount for one month, you will be liable to pay the full council tax. This applies from the first day you take ownership or rent the property, even if the property is still empty and unfurnished on that day.
If you think you may qualify for this discount, you should complete our contact form.
Discount for an annexe
If you live in an annexe, attached to a larger property, you may be eligible for a 50% discount on your council tax. By ‘annexe’ we mean a dwelling in a larger property that includes a main dwelling.
There is a 50% council tax discount for an annexe used by a resident of the main dwelling as part of their sole or main residence.
Any 50% council tax discount applies after deducting any other discounts or disregards that may apply.
