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Council Tax second homes

If you have two homes, or two properties, you may have to pay for both of them, unless:

  • an exemption applies
  • somebody else has their sole or main residence in one of the properties

Empty homes

A 100% discount applies for properties that are unoccupied and unfurnished for up to six months.

Those unoccupied and unfurnished for between six months and two years will have to pay the full charge.

Property empty for over two years

Once a property has been empty for over two years, a 'long-term empty premium' will be applied.  We have set a premium of 50%, so the rate of Council Tax payable is will be 150% unless you qualify for an exception for the premium detailed within Council Tax discounts.

Properties being refurbished

If you have a property which is in a poor state of repair, or undergoing substantial refurbishment work or structural alterations, the Valuation Office Agency (VOA) may delete it from the Council Tax list. However the VOA will only do this if it is derelict and uninhabitable, or if the work is substantial and the property is being rebuilt or structurally altered.

Domestic Properties which are in disrepair or derelict.

Furnished second homes

There is no discount for an unoccupied furnished property. If you own a furnished second home that is nobody's main residence you have to pay in full.

If you live in a particular property because of your job, different rules may apply. If your main residence is somewhere else, the job related home may qualify for a 50% discount. If it is your main residence, your other home may qualify for the discount.

Planning restrictions on occupation

Furnished properties which are not the sole or main residence of an individual where occupation is restricted in law for a continuous period of at least 28 days in a financial year, may be entitled to a 50% discount. For more information, please see Council Tax discounts.  

This information only covers simple situations.  Please contact us for more information before you make any decision based on the information we have given here.