Unoccupied Properties and Second Homes
What is a second home?
A property that no one occupies as their main home and is furnished sufficiently to allow overnight accommodation.
What discounts are available for a second home?
If you are responsible for council tax for more than one property as you are provided accommodation as part of your employment, we have to decide where your main home is.
You may qualify for a 50% discount on the property that is not your main home. Please contact us for further advice about this.
There are no other discounts available for second homes.
A property that is unfurnished will qualify for a 50% discount for the first 4 weeks. After this period the full charge becomes payable. Note that this discount is based on the property and can only be applied once in any unoccupied period. After the 4 week period has expired, the property must be occupied as a main home for at least 6 weeks before any further discount can be awarded.
Properties that have been unfurnished for over 2 years will attract a premium of 100% (meaning they will be charged 200% council tax), increasing to 200% premium after 5 years. From 1 April 2021, the premium for properties that have been unfurnished for over 10 years increases to 300%.
Do it online
- Apply for a council tax discount or exemption
- Calculate benefit entitlement
- Apply for council tax benefit