Council Tax second homes

Last Updated: 22 August 2022

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 second homes

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

Council Tax discounts for uninhabitable and vacant properties

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

Second 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 100%, so the rate of Council Tax payable will be 200% unless you qualify for an exception for the premium detailed within Council Tax Premium for empty properties.

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.

Council Tax: Domestic properties which are in disrepair or derelict

Furnished second homes and unoccupied furnished properties

There is no discount for an unoccupied furnished property. If you have 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.

Council Tax discount for job-related accommodation

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.

Council Tax discounts