Unoccupied Properties & Second Homes
Unoccupied Properties
The person liable to pay the council tax will pay the full charge where a property is unoccupied. However, there may be circumstances where a discount, premium or exemption may apply.
Discount for Major Repair Works or Structural Alterations - Properties that require major repair works to render them habitable or are undergoing structural alteration may be eligible to a 100% discount for a maximum period of up to one year. The discount can only be considered if the property is unoccupied and unfurnished. Subject to the one year maximum the discount can continue once the works have been completed for up to 6 months provided the property remains empty. If you would like to apply for the discount please complete the uninhabitable application form.
Premiums – a premium applies to properties which have been unoccupied and unfurnished for a period of 1 year or more. This will apply to all unoccupied property, a place where no one lives, including those that have previously been classed as ‘uninhabitable’ that received a relevant discount or exemption.
The level of premium will be:
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100% if unoccupied for 1 or more years
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200% if unoccupied for 5 or more years
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300% if unoccupied for 10 or more years
The premium will be charged in addition to the council tax that would otherwise be due. Any period of occupancy that does not exceed 6 weeks will be disregarded when considering whether the property has been vacant for 1 year or more.
This additional charge will be presented on the front of the Council Tax bill, if it is applicable.
Exemptions - Sometimes an exemption can apply to vacant/unoccupied properties. Exemptions can apply for an indefinite period until someone else moves in, or for a limited time.
| Class Description | |
| B | Unoccupied and owned by a charity. 6 months time limit |
| D | Left unoccupied as person in detention (prison) |
| E | Left unoccupied as person living permanently in care home or hospital |
| F | Left unoccupied as person died. 6 months limit from grant of probate/letter of administration |
| G | Unoccupied as prohibited by law |
| H | Unoccupied pending Minister of Religion moving in |
| I | Left unoccupied as person living permanently elsewhere to receive care |
| J | Left unoccupied as person living permanently elsewhere to provide care |
| K | Left unoccupied by student, as studying elsewhere |
| L | Unoccupied as repossessed (mortgagee is in possession) |
| Q | Property left empty by a bankrupt person |
| R | Unoccupied caravan pitch or houseboat mooring |
| T | Unoccupied annexe, which cannot be let separately from main home without breach of Planning legislation |
The above list of exemptions does not detail all of the criteria required to obtain a reduction in Council Tax. If you believe you qualify for any of the above exemptions then please contact the Revenues Team for further information.
When a property qualifies for an exemption it will be regularly inspected or the exemption will be reviewed, to ensure the exemption awarded is correct.
Second Homes
A second home is a furnished property which is not the sole or main residence of an individual. There is no discount available for second homes.
Job Related Homes
A 50 per cent discount can be awarded for properties classed as second homes which are occupied as job-related dwellings or retained because you live in a property classed as a job-related dwelling.
The discount may be awarded if at least one of the following criteria is met:
- an employee needs to live at the property to carry out their duties of employment. You will need to explain to us the duties of your employment which you perform from that address and why you must reside in that property, in particular, to perform the duties of your employment
- you are employed in a job where it is customary for employers to provide accommodation and the accommodation is required for better performance of the duties of your employment
- you are required under contract to live at that property and you live there for the proper performance of the duties of your employment. The contract must be entered into at arms length and you must be required to carry on a trade or profession at that address
This discount is not applicable:
- if you have a second property in the locality of your place of work but you do not perform the duties of your employment from that address. There must be a direct link between your work and the property, such as caretaker, landlord of pub, school teacher
- unless both your addresses are in England, Wales or Scotland
- If you are not the liable person for council tax at both properties (unless the property is provided by the ministry of defence or for a minister of religion to perform their duties)
- if you are a director or a partner in the company providing the accommodation (unless you are a full time working director/partner or the company is non-profit making or charitable)
In some cases it may be necessary to establish which address is your main residence and which is your second home. If this is the case a sole or main residence questionnaire will be issued to you.
If you believe you qualify for a Job Related Discount then please contact the Revenues Team for further information.