Council Tax premiums and exceptions

A premium is when you pay more Council Tax on top of your standard Council Tax bill.

We charge a premium for:

Empty home premium

A home is considered empty if it is unoccupied and unfurnished.

You will pay a premium depending on how long the property has been empty:

  • 1 to 5 years – an extra 100% of your Council Tax
  • 5 to 10 years – an extra 200% of your Council Tax
  • 10 years or more – an extra 300% of your Council Tax.

For example, if your property has been empty for 2 years and your yearly Council Tax is £1,500 it will increase to £3,000.

Empty home exceptions

From 1 April 2025, you will not have to pay a premium for:

  • a property that is for sale or let (for up to 12 months from the date the property was first advertised)
  • annexes used as part of the main home
  • unoccupied properties which fell within exempt Class F where probate has recently been granted (maximum of 12 months from the date probate or letters of administration are granted)
  • empty properties needing or undergoing major repairs or structural alterations (for up to 12 months from the date the property became in need of repair)
  • a property that would be your main home if you were not living in armed forces accommodation.

Second home premium

We charge a premium for properties that are furnished but no one lives there. We call these second homes.

From 1 April 2025, you’ll pay an extra 100% of your Council Tax on second homes.

For example, if you have a second home and your yearly Council Tax is £2,000 it will increase to £4,000.

Second home exceptions

You do not have to pay a premium charge for some second home properties. These are:

  • a property that is for sale or to let (for up to 12 months only)
  • annexes used as part of the main home
  • unoccupied properties which fell within the exempt Class F where probate has recently been granted (maximum of 12 months from the date probate or letters of administration are granted)
  • a pitch with a caravan
  • a mooring with a boat
  • a seasonal home that you cannot live in all year round
  • job related properties
  • a property that would be your main home if you were not living in armed forces accommodation.