Empty Homes and Second Home Premium

 

The empty homes premium will not apply in certain circumstances as detailed below

Class of Dwelling	Premium it applies to	Definition
Class E	Empty homes and second homes	Dwellings which are or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
Class F	Empty homes and second homes	Annexes forming part of, or being treated as part of, the main dwelling.
Class G	Empty homes and second homes	Dwellings being actively marketed for sale (12 months limit from the date they were first marketed for sale).
Class H	Empty homes and second homes	Dwellings being actively marketed for let (12 months limit from the date they are first marketed for let).
Class I	Empty homes and second homes	Unoccupied dwellings where probate has been granted – these will not have to pay the premium until 12 months after the grant of probate or until ownership transfers.
Class M	Empty homes	Empty (unfurnished) dwelling requiring or undergoing major repairs or structural alterations (12 months limit).

Documentary evidence may be required for the premium exception to be applied.

Second homes that are unoccupied, furnished properties will be charged a 100% premium, this means 200% council tax is payable.

The definition of a second home for council tax purposes is a property which is furnished but where no-one lives as their sole or main residence.

The empty homes and second homes premium will not apply in certain circumstances as detailed below.
 

Class of Dwelling	Premium it applies to	Definition
Class E	Empty homes and second homes	Dwellings which are or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
Class F	Empty homes and second homes	Annexes forming part of, or being treated as part of, the main dwelling.
Class G	Empty homes and second homes	Dwellings being actively marketed for sale (12 months limit from the date they were first marketed for sale).
Class H	Empty homes and second homes	Dwellings being actively marketed for let (12 months limit from the date they are first marketed for let).
Class I	Empty homes and second homes	Unoccupied dwellings where probate has been granted – these will not have to pay the premium until 12 months after the grant of probate or until ownership transfers.
Class J	Second homes	Job-related dwellings.
Class K	Second homes	Occupied caravan pitches and boat moorings.
Class L	Second homes	Seasonal homes where year-round occupation is prohibited or where the specified use is as holiday accommodation, or where a planning condition prevents occupancy for more than 28 days continuously.

Documentary evidence may be required for the premium exception to be applied.
If you think you fall into one of the classes, please contact us.

Contact us

Telephone: 0345 600 6400
Email: secondhomepremium@northumberland.gov.uk
 

Frequently asked questions

Why are you classing my property as a second home?

The definition of a second home for council tax purposes is a property which is furnished and is no-one’s main home.

 
 

My property is a holiday let and should be in business rates, not council tax. 

The Valuation Office Agency (part of HMRC) are responsible for dealing with requests for properties to be moved into business rates. It is not something Northumberland County Council can do.

With effect from 1 April 2023 holiday lets must be available for let for periods of at least 140 days per year and have been let in the previous year for at least 70 days. Documentary evidence will need to be supplied to the Valuation Office Agency.

You can contact the Valuation Office Agency at www.gov.uk/contact-voa. If you are unable to use the online service, you can also contact them on 03000 501 501.

 
 

My second home is up for sale – do I still have to pay the premium? 

If your property is being actively marketed for sale you do not have to pay the premium for a year after you first put the property up for sale. Documentary evidence of this may be required.

It should be noted that although the second home premium does not start until 1 April 2025 the 12 months will be looked at retrospectively.

For example, if you put your property up for sale on 1 November 2024 you will have to start paying the premium from 1 November 2025.
The exception only applies from the first date you put your property up for sale, even if you take it off the market for a period of time. For example, if you put your property on the market on 1 November 2024, then take it off the market in April 2025 and put it back on the market on 1 July 2025, you will still start paying the premium on 1 November 2025 and you will also have to pay the premium for the period when the property is not up for sale.
 

Why are you charging me double council tax when I am not receiving any extra services? 

Council tax is based on your property valuation band adjusted for any discounts, exemption, and premiums. It is not linked directly to any services you may or may not receive.
 

My partner and I own two (or more) properties. Can we say we each live in different properties? 

Not normally. Council tax is determined by which property you consider to be your main home. Where partners and families claim to have their main homes in different places, we will carry out checks.
 
Any attempt to evade paying the premium will be taken seriously and checks may involve asking for information about where you are registered with your GP, where children attend school, where your driving licence is registered to etc. We may also carry out visits to the property.

 

Further information

Discount policy