Second Home Premium

From 1 April 2025, the change means that a 100% Council Tax Premium will be applied to your account and will be payable in addition to the standard Council Tax liability in respect of "Second Home" properties that meet the following conditions: 

• the property is not occupied by a person as their sole or main residence
• the property is substantially furnished. 

Exceptions to the additional premium

• a property which has been left empty by a member of the Armed Forces who has been posted away from home
• a property which is an annexe to another property and it is being used as part of the main property
• a property which is being actively marketed for sale (12 months limit)
• a property which is actively being marketed to let (12 months limit)
• inherited properties will have a 12 month exception from the premium after probate or letters of administration have been granted.
• a pitch occupied by a caravan and a mooring occupied by a boat
• a property which has planning restrictions or other conditions that prevent all year round occupation, i.e. whereby they cannot be occupied for at least 28 continuous days in a year
• job related properties - a property provided by a person's employer for the purposes of performing their work. 

Circumstances where the  empty premium may be waived:

• Where the imposition of the council tax premium would result in severe financial hardship to someone with a serious illness, disability or vulnerability

If you have received a Council Tax bill showing any of the above mentioned premiums and your property falls into one of the classes mentioned above. Please complete the application form below:

Information about getting your empty home back into use can be found on our Getting your empty home back into use webpage.