Second home premium
There is no council tax discount for second homes in the borough. You will need to pay the full council tax charge for any second home.
From the 1 April 2025 there will be 100 per cent premium charge.
A premium is charged for properties that are furnished but no one lives there as their main home. We call these second homes.
From 1 April 2025, you’ll pay an extra 100% of your council tax on second homes.
Second home exceptions
You do not have to pay a premium charge for some second home properties. These are:
- a property that is for sale or to let (for up to 12 months only)
- annexes used as part of the main home
- unoccupied properties which fell within the exempt Class F where probate has recently been granted (maximum of 12 months from the date probate or letters of administration are granted)
- a pitch with a caravan
- a mooring with a boat
- a seasonal home that you cannot live in all year round
- job related properties where your main home is in England, Scotland or Wales
- a property that would be your main home if you were not living in armed forces accommodation.
Empty homes
You must pay council tax for empty properties you own in the borough. This includes properties that are substantially unfurnished. If your property has been empty more than one year (more than two years before 1 April 2024), you will need to pay an additional charge (a premium). The amounts are set out below.
Properties that have been empty for:
- more than one year (more than two years before 1 April 2024) but less than five years – you will be charged the full council tax plus an extra 100 per cent
- over five years – you will be charged the full council tax plus an extra 200 per cent
- over 10 years – you will be charged the full council tax plus an extra 300 per cent
Empty home exceptions
From 1 April 2025, you will not have to pay a premium for:
- a property that is for sale or let (for up to 12 months from the date the property was first advertised)
- annexes used as part of the main home
- unoccupied properties which fell within exempt Class F where probate has recently been granted (maximum of 12 months from the date probate or letters of administration are granted)
- empty properties needing or undergoing major repairs or structural alterations (for up to 12 months from the date the property became in need of repair)
- a property that would be your main home if you were not living in armed forces accommodation.
To apply for a premium exception complete our online application form.
There are currently no other exemptions available.
View our Empty Homes and Second Home Premium Policy.
We can offer you free advice and guidance to help you bring your home back into use. Contact the Private Sector Housing Team for more information:
Phone: 01732 876067
Email privatesectorhousing@tmbc.gov.uk.