Unfurnished second homes review

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 will be added to any empty property that is unfurnished. The amount added will be:

100% for properties empty and unfurnished for at least one year but no more than five years
200% for properties empty and unfurnished for at least five years but no more than 10 years
300% for properties empty and unfurnished for 10 years or more

For example, this means if your property has been empty for at least one year but less than five years, the council tax payable on it 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

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
Properties that need or are undergoing structural work or major repair - for a maximum of 12 months from the date the work started or is needed

If any of these circumstances apply to you, you are living in the property as your main home, or it is now furnished, you need to tell us.