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.
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:
| 100% charge (no discount) Please refer to LEVY charge below |
| Unoccupied / unfurnished properties for at least two years | 100% 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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