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.