Council tax bands and charges

Charges for second homes and properties which are unoccupied and furnished

From 1st April 2025, we will be charging a 100% premium for second homes and properties which are substantially furnished but are not someone’s sole or main residence.

The 100% premium will be payable on top of the full charge. This will mean a 200% charge will be payable.

Exceptions from 1st April 2025

There are some instances when the premium will not be charged, they are called exceptions. These exceptions only exclude the property from being charged the premium, they do not affect the standard rate of council tax that applies to a second home which is a 100% charge.

Exception Type	Time Limit
A property which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation	Unlimited
Annexes forming part of, or being treated as part of, the main property	Unlimited
Property is being actively marketed for sale	Maximum 12 months
Property is being actively marketed for let	Maximum 12 months
The exception from the premium for a property being actively marketed for sale or let will end either: When the 12-month period has ended When the property has been sold or let, or when the property is no longer actively marketed for sale or let The following conditions will also apply to this exception: The same owner may only make use of the exception for a particular property marketed for sale once The exception may be used again for the same property if it has been sold and has a new owner The same owner may make use of the exception for properties marketed for let multiple times. However, only after the property has been let for a continuous period of at least 6 months since the exception last applied
Unoccupied property where probate has recently been granted	Maximum 12 months
Job-related property	Unlimited
Occupied caravan pitches and boat moorings	Unlimited
Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously	Unlimited

Applying for an exception

If you are entitled to an exception from the second home empty premium, you will need to make an application.

You may need to provide supporting evidence depending on the type of exception you are claiming. All the relevant information will be required before we can process your application.

Apply for an exception where a property is being actively marketed for sale or let

Apply for all other exceptions

Discretionary council tax reduction scheme

Discretionary reductions to council tax can be made if you can show you need extra help with your council tax due to you being affected by the changes made to council tax discounts and exemptions for unoccupied properties introduced from April 2013.

To qualify for a discretionary council tax reduction:

you must be the person responsible for the council tax and
we must be satisfied that you need financial help

We will look at your application and decide:

If you should receive help towards your council tax
how much help you will receive and
how long the help will be given

You may be asked to provide evidence in support of your application.

If you disagree with a decision we have made about your discretionary council tax reduction, you can ask us to look at it again. You can also appeal to a tribunal about a discretionary council tax reduction decision.

Apply for a discretionary council tax reduction

Substantially furnished

This means there is sufficient furniture in the property to allow it to be occupied. We would expect the property to have:

beds
chair/sofa
cooker/microwave
fridge freezer