If the property is empty
There is no discount available for properties that are unoccupied and unfurnished. Council Tax will be charged at the full rate.
If a property remains unoccupied and unfurnished for more than one year, a premium will be charged as follows:
- 200% Council Tax will be charged for empty properties that have been unoccupied and unfurnished for 1 to 5 years
- 300% Council Tax will be charged for empty properties that have been unoccupied and unfurnished for 5 to 10 years
- 400% Council Tax will be charged for empty properties that have been unoccupied and unfurnished for more than 10 years
To end the premium charge, you must bring the property back into use and tell us about this.
Some empty property exemptions are available.
Second homes and furnished rental properties
There is no discount available for second homes. You will need to pay the full Council Tax charge.
From 1 April 2025 all second homes will be charged an additional 100% premium to the Council Tax charge.