Introduction

You'll usually have to pay council tax on second homes and empty homes.

If your home is classed as a second home or long-term empty home, you will also need to pay an additional charge (premium). Depending on the circumstances, this can be up to four times the normal rate of council tax.

Additional charges (premiums)

In the last few years, the government has changed the rules about how much council tax we charge for empty homes:

• In 2013, the government introduced an extra charge for homes left empty for more than two years.
• In 2024, they reduced this to one year.
• From April 2025, this extra charge will also apply to properties classed as second homes.

These extra charges (premiums) are added on top of the normal rate of council tax and are between 100% and 300% more.

Why the rules are changing

The government is changing council tax rules to help tackle the housing crisis and support local communities. By introducing additional charges (premiums), it aims to help councils reduce the number of long-term empty homes in the UK.

These changes are intended to encourage owners of long-term empty homes and second homes to make better use of their properties, or increase housing availability by selling or renting them.