Council Tax Discounts, Exemptions and Support
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 two years or more||100% charge plus 100% LEVY charge = 200% charge|
|Unoccupied / unfurnished properties for five years or more||100% charge plus 200% LEVY charge = 300% charge|
|Unoccupied / unfurnished properties for ten years or more||100% charge plus 300% LEVY charge = 400% charge|