Council Tax Premiums
The Government allows councils to charge Council Tax premiums on properties that are empty for long periods or used as second homes. These changes are designed to bring empty homes back into use.
In prior years, a premium has been applied to dwellings which have been unoccupied and unfurnished for two years or more.
From April 2026, a premium will be applied to:
- dwellings which have been unoccupied and unfurnished for one year or more (known as “long-term empty dwellings”)
- dwellings which are no-one’s sole or main residence and have been substantially furnished for one year or more (known as “second homes”)
There are several exceptions to the premium. You can find out more about the premiums and exceptions in this article. The full Premium Policy is also available as a downloadable PDF document.