Empty properties and second homes
A furnished second home
This isn't your main home but you may be using it as a holiday home or you might use this property during the working week but your main residence is elsewhere.
There is no discount in this case.
Premium with effect from April 2027
From 1 April 2027, properties that are occupied periodically (often referred to as ‘second homes’) will be subject to a 100% premium if there is no resident in the property and the property is substantially furnished. Properties subject to the premium will be charged the premium on top of their council tax charge for the periods commencing on or after 1 April 2027. This determination may be revised before April 2027 to permit exemptions.
Last updated: 26/02/2026 10:21
