Second Home / Long Term Empty

The discounts awarded to second homes and properties empty for long periods are 10%. There are certain dwellings that are excluded from this change, for example "job-related dwellings", which are needed for employment purposes.

A discount may be awarded in respect of empty properties in the following cases:

• After a period of exemption a property that remains unoccupied and unfurnished may then qualify for a further period of 50% discount (for up to 6 months) and thereafter a 10% discount
• Where a property is empty but remains furnished, a 10% discount may apply
• If a property is classed as a second home (eg a holiday home) because it is not anyone's main (permanent) residence, then a 10% discount may apply
• if a property is owned or tenanted by a person who lives in another property due to their employment contract then it may be classed as a job-related dwelling and a 50% discount may apply. Various conditions must be satisfied in order for a property to be classed as a job-related dwelling and therefore we may require to ask further questions before making a decision on any application on these grounds

If you wish to apply for a reduction, please complete the following form:

• Application for Vacant Property Exemption/Discount or Second Home Discount (pdf 930 kb)

Alternatively, contact your Council Tax Team who will help with your enquiry.

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