Second Homes
No discount applies for most second homes or empty and furnished properties.
If you live in a second home for your job, you might be able to claim a 50% discount. For example, if you are a pub landlord and you stay in the flat above the pub as a second home.
To qualify there must be a link between the job and your second home. You cannot get this discount if you live in a second home to shorten your journey to work.
Second Homes Premium from 1 April 2025
Unless a Council Tax Exemption applies, from 1 April 2025, an additional Second Homes Premium of 100% will be immediately applied to all unoccupied but furnished properties from the date it becomes unoccupied.
All existing unoccupied but furnished properties will have the Second Homes Premium applied from 1 April 2025 unless one of the following exceptions apply -
- properties undergoing probate
- properties being actively marketed for sale or let
- annexes forming part of, or being treated as part of, the main dwelling
- job related dwellings
- occupied caravan pitches and boat moorings
- seasonal Properties where year-round or permanent occupation is prohibited or has a specified use
- Armed Forces Second Homes
The above exemptions are explained below.
Properties undergoing probate
- all inherited properties are exempt from Council Tax until probate or letters of administration have been granted
- when probate or the letters of administration are granted, and the property remains in the estate this exemption continues for a further 6 months
- a 12-month exception to the Second Homes Premium with also apply from the date probate or the letters of administration are granted. This runs concurrently with the 6 months exemption
Properties being actively marketed for sale or let
A 12-month exception to the Second Homes premium will apply to properties that are actively marketed for sale or let. This exception will run from when it first applies until the end of the 12-month exception period or until the property is no longer being actively marketed or let, or has been sold (whichever is sooner).
Annexes forming part of, or being treated as part of, the main dwelling
The Second Homes Premium will not apply to annexes which form part of a single property which includes at least one other dwelling. However, the Empty Property Premium will apply to annexes where they are not being used as part of the main residence.
Job related dwellings
The Second Homes Premium will not apply to job-related dwellings. However, this exception will not apply where someone chooses to have an additional property to be closer to work while having a family Property elsewhere, or where an individual is posted to a new location but maintains their previous address.
Occupied caravan pitches and boat moorings
The Second Homes Premium will not apply to a caravan pitch or a boat mooring.
Seasonal Properties where year-round or permanent occupation is prohibited or has a specified use
The Second Homes Premium will not apply to properties that have planning restrictions or other conditions on occupation or use, in place which prevent year-round occupation.
Armed Forces Second Homes
The Second Homes Premium will not apply to a property which would otherwise be the sole or main residence of a member of the Armed Services.