Council tax on second homes or empty properties
Find out if your property is eligible for a council tax discount while empty and how much you should pay on a second home.
Second homes and between lets
A second home is a property that's substantially furnished and either:
- nobody lives there, or the owner has a main home elsewhere
- it's not someone's sole or main home
'Substantially furnished' means a home that has enough furniture for someone to live there.
Second home premiums
From 1 April 2025, a 100% empty premium will apply on furnished second homes. The maximum Council Tax charge is a standard 100% plus a premium of 100%, making a total charge of 200%.
This includes empty properties that are furnished, properties that you use from time to time as holiday homes or for work purposes that do not fall under job-related homes and properties you let out and use yourself for example using a site such as Airbnb.
Empty and unfurnished properties
If you own or rent a property that becomes empty and unfurnished, you can apply for a 100% council tax discount for one month from the date it first became empty and unfurnished.
If the property remains empty and unfurnished after one month, the full council tax becomes due and you will have to pay the full charge.
The following surcharges apply to properties that remain empty and unfurnished:
| From | Period | Empty homes premium charged |
|---|---|---|
| 1st April 2013 | Property remains empty and unfurnished for two years or more | 50% on top of the full council tax charge |
| 1st April 2019 | Property remains empty and unfurnished for two years or more | 100% on top of the full council tax charge |
| 1st April 2020 | Property remains empty and unfurnished for five years or more | 200% on top of the full council tax charge |
| 1st April 2021 | Property remains empty and unfurnished for ten years or more | 300% on top of the full council tax charge |
| Changes in regulation from 1 April 2024 | Property remains empty and unfurnished for one year or more | 100% on top of the full council tax charge |
If you buy or rent a property that has already received a 100% council tax discount for one month, you will be liable to pay the full council tax. This applies from the first day you take ownership or rent the property, even if the property is still empty and unfurnished on that day.
If you think you may qualify for this discount, you should contact us by calling 0208 430 2000.
Discount for an annexe
If you live in an annexe, attached to a larger property, you may be eligible for a 50% discount on your council tax. By ‘annexe’ we mean a dwelling in a larger property that includes a main dwelling.
There is a 50% council tax discount for an annexe used by a resident of the main dwelling as part of their sole or main residence.
Any 50% council tax discount applies after deducting any other discounts or disregards that may apply.
