Property discounts and exemptions for Council Tax

From 1 April 2025 additional Council Tax premiums for empty homes and second homes will apply.

Council Tax premiums are an incentive to bring empty homes back into use.

They aim to help reduce homelessness and support essential community services.

Empty Homes Premium:

From 1 April 2025 Council Tax charges on unoccupied and unfurnished empty home will be:

• full Council Tax discount for the first month
• 100% council tax after one month for the first year
• 200% council tax (100% premium) between one and five years
• 300% council tax (200% premium) between five and ten years
• 400% council tax (300% premium) more than ten years

Second homes premium

A second home is a property that is furnished but not used as someone’s sole or main residence.

From 1 April 2025 owners of second homes will pay 200% Council Tax (100% premium).

Council Tax premium exemptions

There are some exemptions and exceptions to paying these Council Tax premiums. This includes properties that are annexes or armed forces accommodation.

If you think you are eligible for an Council Tax premium exemption contact us.

You will need to provide us with evidence that an exemption applies. This may include our team visiting you to confirm this.