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Second homes and empty properties

4.Exceptions to additional charges

On this page:

    Introduction

    The extra charges may not be applied to your second home or long-term empty property if an exception applies.

    These rules apply from 1 April 2025.

    Please note:

    These exceptions only prevent the additional charge (premium) being applied, and in some cases, only for a specified period. You will still need to pay the normal rate.

    Exceptions

    If your property meets any of the following exceptions, the extra charge may not be applied to your bill.

    Request further consideration

    You need to tell us as soon as possible if you think:

    • an exception applies to your property
    • your property should not be classified as a second home.

    We will consider requests on a case by case basis.

    You can:

    Email council.tax@eastriding.gov.uk

    If the second home premium is causing financial hardship and you have special circumstances you can apply for a discretionary reduction.

    Include in your email

    • your council tax account reference number (if known - it’s on the top right corner of your council tax bill)
    • your name
    • your contact telephone number
    • the address of your second home or empty home
    • the exception that applies to your circumstances
    • any additional information and/or proof that supports your request.

    Appeals

    If you have already applied for an exception to the premium and you have received the decision, you can appeal to the council.

    Appeal a council tax bill

    Please note: you cannot appeal directly against the council's decision to charge a premium. Such decisions can only be challenged through a judicial review in the High Court. You can find out more about appeals on the Local Government Ombudsman's website.

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    What this applies to:

    • Long-term empty homes

    • Second homes

    What this applies to:

    • Long-term empty homes

    • Second homes

    What this applies to:

    • Long-term empty homes

    • Second homes

    What this applies to:

    • Long-term empty homes

    • Second homes

    What this applies to:

    • Long-term empty homes

    • Second homes

    What this applies to:

    • Long-term empty homes

    • Second homes

    Close all Open all

    Annexes and military accommodation

    You will not have to pay the additional charge (premium) if either:

    • your home is, or would be, your main home while serving in the armed forces, and is provided because of your service
    • your home is part of the same property as another home, and someone living in the other home uses it as part of their main residence.

    There is an existing exception for empty homes, that will now also apply to second homes.

    Job-related dwellings, caravan pitches and boat moorings

    If you have a job-related dwelling, caravan pitch, or boat mooring, you may already get a 50% council tax discount. This will not change.

    You will continue to receive the discount under the same rules and the additional charge (premium) will not be applied.

    Definition for job-related dwellings

    A dwelling is generally classed as job-related if it has been provided by an employer to help an employee perform their work. Examples include:

    • headteachers for boarding schools who are required to live in school accommodation
    • certain care workers who need to live on site to carry out their role.

    Some households may not meet the definition of a job-related dwelling, however, we may decide that it would still not be appropriate for the additional charge (premium) to apply. The council has the discretion to exclude any dwellings from the premium where we consider this appropriate.

    Probate

    If a home is left empty after the owner or occupant has died, it is exempt from council tax for as long as it remains unoccupied and until probate is granted. Following a grant of probate (or the issue of letters of administration), a further 6 months council tax exemption is possible, if the property is still empty and has not been transferred to beneficiaries or sold to anyone else.

    After probate is granted, or letters of administration have been issued, you may need more time to decide what to do with the home, or to sell it. Your property would qualify for a 12-month exception from the additional charge (premium) for both second and empty homes. This 12-month period begins from the point probate is granted or letters of administration have been issued, and it runs at the same time as the 6-month exemption mentioned above.

    The exception to the additional charge will run for 12 months, or until the dwelling has changed owner by being sold.

    Actively marketed for sale or let

    If you are genuinely trying to sell or rent out your empty property, you won’t have to pay the empty homes premium. This exception from the premium can apply for up to 12 months from the date your property is first advertised for sale or rent.



    The exception will end when any of the following happen:

    • your property is sold or rented
    • it is no longer being actively advertised
    • 12 months have passed.

    Key rules

    The following rules apply:

    1. You (as the owner) can only make use of this exception once for the home you are selling
    2. If your home is sold to a new owner, they can use the exception again
    3. For renting, you can make use of the exception multiple times, but only if the home has been rented out for a continuous period of at least six months since the exception last applied.

    How we decide if your home is being actively advertised

    We consider a few factors to decide if your home is being actively advertised for sale or rent, including:

    • whether it’s clearly listed for sale or rent
    • if the asking price is fair for the current market
    • if there are any avoidable barriers preventing the sale or rent
    • if the home has an Energy Performance Certificate (EPC)
    • if you, as the owner, are taking reasonable steps to promote the sale or rent.

    All these factors will be considered together. This means that even if one isn’t being met, the home may still count as actively marketed. We can also take other factors into account if needed.

    Major repairs

    If your home needs major repairs or is structurally being altered, the empty home premium may not be applied for up to 12 months.

    Key rules

    The following rules apply:

    • if the major repairs are completed in less than 12 months, the exception will still apply to the dwelling for up to six months, or until the end of the 12 months whichever comes first
    • this exception only applies to empty homes, and cannot be reused unless the home is sold
    • if the home is substantially furnished and becomes a second home without a resident, the exception will end.

    Seasonal homes

    If your second home has restrictions that make it unreasonable for you to use it as a permanent residence, the government considers it fair that you should not have to pay an additional charge (premium) in certain circumstances.

    Key rules

    For this exception to apply, your home must either:

    • have planning restrictions that clearly state the property cannot be used as a main home. For example, this could apply to a purpose-built holiday home that can only be used as holiday accommodation
    • have a planning rule that prevents it from being lived in for at least 28 continuous days each year. In some cases, we may assess a dwelling with this restriction as being your sole or main residence. If this happens, the premium won’t apply, as it cannot be charged on a main residence.

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