Where properties remain empty and substantially unfurnished for a period of 12 months or more the empty property premium will apply.
The reason behind the introduction of the premium is to encourage owners and landlords to bring empty properties back into use to help ease the shortage of domestic accommodation.
The premium applies to the property and any change of ownership or tenancy will not affect the premium. If, when you purchased or leased your property it had already been empty and substantially unfurnished for 12 months or more, you will have to pay the additional premium. If you are looking at purchasing a property that has been empty for a long time it may be worth checking if you would be liable to pay the premium.
Premium charges
Where a property has been empty and substantially unfurnished for a continuous period of 12 months or more.
| Empty Duration | Premiums % | Total Bill % |
|---|---|---|
| Less than 1 year | nil | 100% |
| Between 1 and 5 years | 100% | 200% |
| Between 5 and 10 years | 200% | 300% |
| Over 10 years | 300% | 400% |
Second Homes
100% Premium from April 1, 2026
Commencing April 1, 2026 a 100% premium will be introduced for properties used as second homes.
A second home is a property which is furnished and is not the sole or main residence of any individual for council tax purposes. It comprises a property which the owner does regularly occupy, but a different property is defined as their sole or main residence.
The premium will not apply to long-term furnished property which have been let to a residential tenant as their main home, and which will next be let to a tenant as their main home.
Exceptions from an Empty Home Premium/Second Home
There are a number of exceptions from the Empty Home and Second Home Premium. These are set by the Government , more information is available at from the Gov.Uk website:
How Council Tax works: Second homes and empty properties - GOV.UK
The exceptions are as follows:
| Class | Definition | Applies To |
|---|---|---|
| Class E |
Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation This deals with armed forces personnel who are on deployment or required to live in armed forces accommodation. |
Long-term empty homes and second homes |
| Class F |
Annexes forming part of, or being treated as part of, the main dwelling For example, where access to the annex can only be gained through the main dwelling. |
Long-term empty homes and second homes |
| Class G |
Dwellings being actively marketed for sale (12 months limit) This exception will apply from the first date the property was marketed. The clock will not reset where a property is withdrawn from the market and then relisted. |
Long-term empty homes and second homes |
| Class H |
Dwellings being actively marketed for let (12 months limit) This exception will apply from the first date the property was marketed to. The clock will not reset where a property is withdrawn from the market and then relisted. |
Long-term empty homes and second homes |
| Class I |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) A Class F exemption is applied when a property is empty as the owner has passed away. A further exception will be applied at the point Probate or Letters of Administration have been granted for a maximum of 12 months |
Long-term empty homes and second homes |
| Class J |
Job-related dwellings This applies where a property is left empty as it is attached to a job. For example, a property that is available for a minister or caretaker. |
Second homes only |
| Class K | Occupied caravan pitches and boat moorings | Second homes only |
| Class L | 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 | Second homes only |
| Class M |
Empty Dwellings requiring or undergoing major repairs or structural alterations (12 month limit) This applies where major or structural alterations would deem the property unsafe or unfit for occupation. |
Long-term empty homes only |
If the premium has been applied to your account, and you believe your property falls under one of the exceptions detailed above, please complete the form below:
Empty Properties and Second Homes Exceptions