In order to bring more properties into use and address inconsistencies in legislation regarding Council Tax premium avoidance, the government has introduced sections (79 and 80) within the Levelling Up and Regeneration Act 2023.
However, the government have also introduced legislation that excludes certain properties from the premium.
You can download or view details of the exceptions can be found in our Empty homes and second homes premium guidance document:
| Length of time empty | Prior to 1 April 2024 | From 1 April 2024 |
|---|---|---|
| 0 to 12 months | 100% charge | 100% charge |
| 12 to 24 months | 100% charge | 200% charge |
| Over 2 years | 200% charge | 200% charge |
| Over 5 years | 300% charge | 300% charge |
| Over 10 years | 400% charge | 400% charge |
Empty properties
There is no Council Tax discount for properties that are unoccupied, unfurnished, newly built or undergoing major works.
A property is unoccupied when it is nobody's sole or main home (place of residence).
Second homes
A property is commonly referred to as a second home when that property is owned or rented in addition to a main home, it is substantially furnished, but is no-one’s main home.
If your property is furnished and is not your sole or main home, or is between lets, you will not be entitled to a Council Tax discount unless the property is needed as part of your job.
Section 80 (2) of the Act allows us to apply a premium on periodically occupied properties (second homes). The maximum Council Tax charge in these cases would be a standard 100% charge plus a premium of 100%, making a total Council Tax charge of 200%.
We have chosen to charge second home premiums and have given the required notice.
| Prior to 1 April 2025 | From 1 April 2025 |
|---|---|
| 100% charge | 200% charge |
New properties
For newly constructed properties, or properties created due to structural alterations, no discounts are available if the property remains unoccupied and unfurnished. Council Tax must be paid from the completion date.