Second homes and empty homes

You must pay Council Tax on empty properties, and sometimes a premium may apply.

Second home premium

The second home premium applies to properties that are substantially furnished and not someone's sole or main residence.

The current premium for second homes is 100%.

Find out more about the second home premium.

Empty property premium

The empty property premium applies to properties that have been empty and unfurnished for more than one year.

The amount added to the Council Tax bill depends on how long the property has been empty.

Find out more about the empty property premium.