Empty Homes and Second Home Premium

Changes to the Council Tax Long Term Empty Homes Premium were approved at a meeting of Full Council on 21 February 2024. The change will come into effect from 1 April 2024.

This follows changes to legislation for Council Tax included in the Levelling-up and Regeneration Act 2023, which amends the Local Government Finance Act 1992. 
 

The change means that a Long Term Empty Property Premium will now be applied when a property has been unoccupied and unfurnished for one year. Currently the Long-Term Empty Property Premium is applied when a property has been unfurnished and unoccupied for two years. 
 

The Long Term Empty Property Premium is being applied considering the need to reduce the number of empty homes in the county. The council’s aim is to incentivise owners and landlords to bring long term empty properties back into use.  
 

The Empty Homes Premium is being applied as follows: 
 

• 100% for properties which have been empty and substantially unfurnished for 2 years or more, but less than 5 years.  This means 200% council tax is payable.  
• 200% for properties which have been empty and substantially unfurnished for 5 years or more, but less than 10 years.  This means 300% council tax is payable.   
• 300% for properties which have been empty and substantially unfurnished for 10 years or more.  This means 400% council tax is payable.   

• 100% for properties which have been empty and substantially unfurnished for 1 year or more, but less than 5 years.  This means 200% council tax is payable.  
• 200% for properties which have been empty and substantially unfurnished for 5 years or more, but less than 10 years.  This means 300% council tax is payable.   
• 300% for properties which have been empty and substantially unfurnished for 10 years or more.  This means 400% council tax is payable.   

 

Letters have been sent to all properties who will be affected by this premium on 1 April 2024. 

The introduction of a new Council Tax Premium for Dwellings Occupied Periodically ("Second Homes") was approved at a meeting of Full Council on 21 February 2024, coming into effect from 1 April 2025.

This follows changes to legislation for Council Tax included in the Levelling-up and Regeneration Act 2023, which amends the Local Government Finance Act 1992. 
 

The change means that a 100% Council Tax Premium is applied and is payable in addition to the standard Council Tax liability in respect of "Second Home" dwellings that meet the following conditions: 

• there is no resident of the dwelling (sole or main residence), and 
• the dwelling is substantially furnished. 

 

There may be exemptions where this premium cannot be applied, which are pending the outcome of Government consultation.
        

If our records state you are a second homeowner, we will write to you in 2025 to notify you of the charge.