Unoccupied properties and second homes

There is no discount for unoccupied and substantially unfurnished homes or properties undergoing major repair or structural alteration.

There is also no discount for second homes and unoccupied furnished properties that are not used as a sole or main residence.

Job Related Second Home Properties

Those with job related second homes provided by an employer for reasons of employment may be eligible for a 50% discount if certain conditions apply:

• the duties of the job make it necessary for you to live there. For example a publican who owns their own home but their contract states they must live in the pub they run
• the accommodation is provided for the better performance of the duties of the employment and it is usual for employers to provide accommodation. For example a caretaker or church minister

Long term empty properties

If your property is unoccupied and unfurnished you will have to pay the current 100% Council Tax charge.

From 1 April 2024, properties that have been empty for more than one year will be charged the long-term empty premium on top of Council Tax.

If your property has been empty for:

• more than 1 year, you must pay a 100% premium Council Tax rate – this means you will have to pay twice the normal rate
• more than 5 years, you must pay a 200% premium Council Tax rate – this means you will have to pay three times the normal rate
• more than 10 years, you must pay a 300% premium Council Tax rate – this means you will have to pay four times the normal rate