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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.

Discount or charge from 1 April 2024
Property typeDiscount or charge from 1 April 2024
Unoccupied furnished properties / second homes0% discount (full charge)
Unoccupied furnished properties with planning restriction on occupancy10% 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 one year or more100% charge plus 100% LEVY charge = 200% charge
Unoccupied / unfurnished properties for five years or more100% charge plus 200% LEVY charge = 300% charge
Unoccupied / unfurnished properties for ten years or more100% charge plus 300% LEVY charge = 400% charge
Last modified on 26 June 2024

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