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Furnished second homes review
You must tell us about any empty furnished second homes you own.
An extra charge (known as a council tax premium) can be added to your council tax bill in some circumstances.
These extra charges benefit our district and communities as a way to encourage empty or underused homes back into use.
From 1 April 2025, a council tax premium of 100% will be added to any empty property that is not being used as someone's main home, and that is substantially furnished. This means the council tax payable on the property is 200%.
When a council tax premium won't be added
There will not be a premium added to the following properties:
- Armed Forces accommodation - a property left empty by a member of the Armed Forces who is away on service
- A property which forms part of a single property; for example, an annexe
- Occupied and furnished caravan pitches and boat moorings
- Furnished seasonal homes where year-round occupation is for holiday use only, or where year-round occupation cannot happen because of a planning condition
There are also some circumstances where the premium is not added for a limited time only:
- Properties being actively marketed for sale - for a maximum of 12 months from the date it was first put on
- Properties being actively marketed for let - for a maximum of 12 months from the date it was first put on
- Properties where probate has recently been granted - for a maximum of 12 months from the date of probate
If any of these circumstances apply to you, you are living in the property as your main home, or it is now unoccupied and unfurnished, you need to tell us.