Exceptions to premiums for long-term empty properties and second homes

We have power to charge a Council Tax Premium for certain types of property. The properties are those which are:

• furnished but no-one’s main home, known as Second Homes
• unfurnished and unoccupied, known as Empty Properties

The government has specified certain circumstances where the premium does not apply, known as exceptions.

For empty properties, these exceptions apply from 1 April 2024.

For second homes, these exceptions apply from 1 April 2025.

Exceptions from the premium

We will not charge the premium where the property meets one of the criteria. Some exceptions only apply to second homes, some only apply to empty properties, and some apply to both.

You can find out more details about the criteria, the type of property it applies to, and how long the exception from the premium lasts for: