Changes to council tax empty properties and second home premiums from 1 April 2025
A full council tax charge applies to all properties that are not in use as a main home or are unfurnished, this includes:
- furnished properties not in use as a main home i.e. second homes
- unoccupied and substantially unfurnished property that have been so for less than one year. After a period of one year a long-term empty property premium is charged
- properties undergoing major repair or structural alteration.
Long-term empty property premium
A premium of the relevant band charge is applied depending on how long the property has been empty. From 01.04.25 this will result in an additional levy depending on how long the applicable vacant dwelling has been empty for:
- 1 or more years, but less than 5 years, a levy of 100%, (a charge of 200%)
- 5 or more years, but less than 10 years, a levy of 200%, (a charge of 300%)
- 10 or more years, a levy of 300% (a charge of 400%)
Second homes premium
A second home premium is a 100% charge that will be applied to properties classed as a second home i.e. not in use as a main residence (includes empty periods between rentals or lets).
From the 1 April 2025 an additional 100% council tax premium will be added to the bill for any property liable for council tax and classed as a second home. This will result in a 200% council tax charge.
There are some exceptions to the long-term empty property and second home premium.
| Classes of dwellings | Application | Definition |
|---|---|---|
| Class E | Long-term empty homes and second homes | Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling |
| Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Class J | Second homes only | Job-related dwellings |
| Class K | Second homes only | Occupied caravan pitches and boat moorings. |
| Class L | Second homes only | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
| Class M | Long-term empty home only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
If you want us to consider removing the premium from your property, you need to provide evidence of the date the change took place. Forms of evidence which may be accepted in relation to the exception you consider your property falls into includes:
- your closing Council Tax bill for your old address showing your dates of residency
- evidence that your property is currently being marketed for sale
- evidence that your property is currently being marketed for let
- evidence of the grant of probate or administration letters
- energy performance Certificate (a property cannot be let or sold with an EPC certificate
- schedule of works for properties undergoing major or substantial building works
- removal firm receipts
- armed forces or job-related exceptions should be supported with evidence from the MOD or current employer Utility bills will not generally be acceptable as evidence of residency.
To apply for an exception from the long-term empty premium or the 2nd home premium, click on the link below.
Exemption to council tax premium application form
Further guidance can be found at How Council Tax works: Second homes and empty properties - GOV.UK
If your property is derelict or undergoing major renovations it may be removed from the council tax list. Further guidance is available form the Valuation Office Agency Removing a property from the Council Tax list - GOV.UK