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Paying council tax on empty and second homes

Tell us if a property has become occupied

If an empty property has become occupied, please update your details on the account. It is important that the Council Tax account shows the correct information as you will be charged an additional 100% premium on your council tax annually if your property remains empty for over 1 year.

If a property subsequently remains empty for over 5 years you will start to be charged a 200% premium on your council tax.  This will increase to 300% if your property remains empty for over ten years. Properties actively marketed for sale/let through an estate agent do not attract the premium charge.

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Please note: Telling us about a change in occupancy can only be done online. Our contact centre are unable to process these changes

Charges and discounts for empty homes

  • Empty and unfurnished homes - no discount
  • Second homes or homes which are empty but furnished - no discount
  • Work-related living spaces - 50 per cent discount

For the financial year beginning April 1, 2014 the additional charge is 50 per cent for properties that have been unoccupied and unfurnished for at least two years.

For the financial year beginning April 1, 2019 the additional charge is 100 per cent for properties that have been unoccupied and unfurnished for at least two years.

For the financial year beginning April 1, 2020 the additional charges will be:

  • 100 per cent for properties that have been unoccupied and unfurnished for at least two years
  • 200 per cent for properties that have been unoccupied and unfurnished for at least five years or more

For the financial year beginning on or after April 1, 2021 the additional charges will be:

  • 100 per cent for properties that have been unoccupied and unfurnished for at least two years
  • 200 per cent for properties that have been unoccupied and unfurnished for at least five years but less than ten years
  • 300 per cent for properties that have been unoccupied and unfurnished for at least ten years

For the financial year beginning on or after April 1, 2024 the additional charges will be:

  • 100 per cent for properties that have been unoccupied and unfurnished for at least one year
  • 200 per cent for properties that have been unoccupied and unfurnished for at least five years but less than ten years
  • 300 per cent for properties that have been unoccupied and unfurnished for at least ten years