Details of the council tax charges on empty properties and second homes.
From 1 April 2017 empty properties that are unfurnished are no longer entitled to a discount, a 100% council tax charge is applicable.
From 1 April 2024 the full charge will usually be payable for unoccupied properties. If the property remains empty after one year you'll have to pay twice the full council tax charge, and if it's still empty after five years you'll have to pay three times the full council tax charge.
From 1 April 2021 if a property is still empty after 10 years, you will have to pay four times the full council tax charge.
Use our online form to tell us about a move or change in circumstances.
Second homes
From 1 April 2025, the Levelling Up and Regeneration Act 2023 grants local authorities in England the authority to impose a 100% Council Tax Premium on second homes.
The introduction of this new Premium was approved by the Full Council at its meeting on 9 January 2024, with the policy set to take effect from 1 April 2025.
For Council Tax purposes, a second home is a furnished property that you own or rent for personal use but is not your primary residence. More information about the second home premium will be available in due course.
If our records state you are a second homeowner, we will write to you in 2025 to notify you of the charge. In the meantime, this guide from GOV.UK, long-term empty homes and second homes: Council tax premiums and exceptions provides further details.
Major works
Your property may be entitled to a council tax discount if it's empty because it's undergoing major works.
For more information visit our properties undergoing major works page.
Tell us about an empty property
You can tell us that a property is unoccupied and unfurnished, by reporting it using our Council tax enquiry form:
Unoccupied and unfurnished property notification
Support to bring empty properties into use
For help on bringing an empty back to use visit Support to sell, rent and repair an empty property.