Council Tax discounts
Empty properties
If you own an empty property or second home, the amount of Council Tax you pay will depend on the following classes.
| Class A | Furnished properties/second homes which have a restricted use e.g. holiday chalets | Full Council Tax |
| Class B | Furnished properties/second homes | Full Council Tax |
| Class A and B exception | Liable person living in defined job related accommodation | 50% discount |
| Class C | Empty and unfurnished properties (if empty and unfurnished for more than 1 years, will be charged an Empty Homes Premium) | Full Council Tax |
| Class D | Empty and in need of or undergoing structural alteration or major repair (if empty and unfurnished for more than 1 years, will be charged an Empty Homes Premium) | Full Council Tax |
| Class E | Empty due to occupant living in job related armed services accommodation | Full Council Tax |
| Class F | Empty properties which form part of another property that is in use e.g. an empty annexe in an occupied home | Full Council Tax |
If your bill shows that a discount or exemption has been allowed, you must tell the Council of any change of circumstances which effects your entitlement. If you fail to do so, you may be required to pay a financial penalty.
Empty Homes Premium
Empty and Unfurnished Properties
Properties that have been empty and unfurnished for over 1 year will attract an additional Council Tax charge with effect from 1 April 2024. Owners of these properties will be liable to pay 200% Council Tax. For properties that have been empty and unfurnished for 5 years or more, this will increase to 300%. For properties that have been empty and unfurnished for 10 years or more, this will increase to 400%.
Empty and Furnished Properties
Furnished properties that are unoccupied are subject to a 100% Council Tax charge. From 1 April 2025, the Council Tax payable will increase by 100% on properties classed as second homes, where there is no resident and the property is substantially furnished. This means a second home will be charged two times the usual amount of Council Tax.
There are some circumstances where an empty homes premium cannot be applied:
- Properties that are currently classed as exempt from Council Tax
- An empty dwelling which is the sole or main residence of a member of the armed forces who is absent from the property as a result of such service
- An unoccupied annexe in a property which is being used as part of the main dwelling in a property