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Council Tax Overview and Paying

Do I have to pay Council Tax on an empty or second home?

Empty and second home discounts are based on the property, not on the owner. When assessing how long a property has been empty, we disregard periods of occupation lasting six weeks or less.

See the table below for charges for empty or second homes.

Discount or charge from 1 April 2023

Property type

Discount or charge from 1 April 2023

Unoccupied furnished properties / second homes

0% discount (full charge)

Unoccupied furnished properties with planning restriction on occupancy

10% discount

Vacant property that: 

  • needs or is undergoing major repair
  • is undergoing structural changes
  • has undergone major repairs under six months ago

100% charge (no discount)

Please refer to LEVY charge below

Unoccupied / unfurnished properties for at least two years100% charge plus 100% LEVY charge = 200% charge
Unoccupied / unfurnished properties for at least five years 100% charge plus 200% LEVY charge = 300% charge
Unoccupied / unfurnished properties for at least ten years 100% charge plus 300% LEVY charge = 400% charge
Last modified on 19 April 2023

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