Council Tax Premium on Empty Properties and Second Homes
If you own an empty or second property, you will still pay Council Tax on that property.
From 1 April 2026 we charge additional Council Tax (a premium) for homes which are:
- Empty homes: homes which are both unoccupied and substantially unfurnished for a continuous period
- Second homes: homes which are substantially furnished but are not someone's sole or main residence
A house must be occupied, or furnished, for a continuous period of at least 6 weeks in order for it to reset the length of time it has been empty for, and its liability for a premium.
Premiums
Empty properties
A home is classed as an empty home from the date it becomes empty, regardless of whether it is bought by someone else. The following premiums apply based on the length of time a house has been empty:
- Up to 1 year: is charged the same amount of Council Tax as a normal property - there are no discounts available
- Between 1 and 5 years: is charged at two times the amount of Council Tax as a normal property - this is a 100% premium
- Between 5 and 10 years: is charged three times the amount of Council Tax as a normal property - this is a 200% premium
- More than 10 years: is charged four times the amount of Council Tax as a normal property - this is a 300% premium
Second homes
The following premiums apply from 1 April 2026:
- A second home will be charged at two times the amount of Council Tax as a normal property - this is a 100% premium
Exemptions and exceptions
Houses that do not pay Council Tax do not pay the premium.
The government recognises that it may not be appropriate for the Council Tax premiums to apply in some circumstances. These exceptions are mandatory, and we must apply them. Houses exempt from the premium (but not from Council Tax) from 1 April 2026:
| Class | Application | Definition |
| E | Long term empty homes, Second homes |
Houses which are or would be someone's sole or main residence if they were not living in job related armed forces accommodation. |
| F | Long term empty homes, Second homes |
Annexes forming part of, or being treated as part of, the main house. |
| G | Long term empty homes, Second homes |
Houses being actively marketed for let (12 months limit). |
| H | Long term empty homes, Second homes |
Houses being actively marketed for let (12 months limit). |
| I | Long term empty homes, Second homes |
Unoccupied houses which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration). |
| J | Second homes only | Job-related houses. |
| K | Second homes only | Occupied caravan pitches and boat moorings. |
| L | Second homes only | Seasonal homes where year-round, permanent occupation is not allowed, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
| M | Long term empty home only | Empty houses requiring or undergoing major repairs or structural alterations (12 months limit). |
Second homes needed for work
In some circumstances, you may be eligible for a 50% discount if your second home is job related.
To apply for an exemption
Please log onto your account and send us a message or email revenues@blaby.gov.uk to request a form.