Second homes and long-term empty properties
Paying Council Tax if you have two properties or empty properties
What is the requirement to pay Council Tax on unoccupied properties?
If you own a property which is no-one’s main home, you will be liable to make payments for Council Tax on this property unless a specific exemption applies. More information about circumstances whereby an empty property requires no payable Council Tax can be found on the Empty Property Exemptions page.
Under the Council Tax legislation unoccupied properties - that are not subject to a full exemption - are split into two categories depending on whether they are furnished or not.
Unoccupied and unfurnished properties - known as empty properties and long-term empty properties
These are properties which are left empty by the owner. In this case the property will not be anyone’s main home, and it will be substantially unfurnished. Examples of this may be properties where the owner has died and the executors of the estate have removed all of the furniture from the property, or where a property is due to be sold or re-let but is substantially unfurnished, or where the property has simply been left unoccupied and unfurnished by the owner for other reasons.
Unoccupied but furnished properties - known as second homes
All properties which are not classed as anyone’s main residence, but which are furnished will be classed as a second home. This will include properties in which owners spend limited time for holidays and also properties which are left unoccupied by landlords between tenancies, but the property remains furnished.
Due to a recent change in legislation, local authorities have been given additional powers to adjust the charges on both empty properties and second homes. These are known as Council Tax premiums.
Below is a summary of the charges on such properties which will come into force on 1 April 2025 and which will be reflected in the bills for 2025/26. Also below are details of exceptions from the premiums for both empty properties and second homes.
You will still have to pay the usual Council Tax for the property which is your main home. This will normally be either 100% or 75%, depending on how many people live there. In addition, you will have to pay the full amount of Council Tax plus any premium for your other properties.
Empty properties unoccupied for more than a year
If a property has been empty and unfurnished for over a year, from 1 April 2025 Eastleigh Borough Council will apply a long-term empty premium as follows:
- Properties empty for 1-5 years: additional percentage 100%.
- Properties empty for 5-10 years: additional percentage, 200%.
- Properties empty for over 10 years: additional percentage 300%.
The council has introduced this measure to encourage owners of empty properties to bring them back into use.
There are certain exceptions from the empty homes premium:
Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related or armed forces accommodation.
Annexes forming part of, or being treated as part of, the main dwelling are excepted.
Dwellings being actively marketed for sale will be excepted. There is a time limit of 12 months for this exception and the council will need to be satisfied that the property is being marketed at a reasonable market rate and is being actively marketed. If the council is not satisfied that this is happening, then the premium will apply.
Dwellings being actively marketed to let. There is a time limit of 12 months for this exception and the council will need to be satisfied that the property is being marketed at a reasonable market rent and is being actively marketed. If the council is not satisfied that this is happening, then the premium will apply.
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted. This exception will last for a maximum of 12 months from the grant of probate or letters of administration. This will run concurrently with the current class F exemption.
Empty dwellings requiring or undergoing major repairs or structural alterations will be excepted from the additional premium for a maximum of 12 months.
If you have a property which is in a poor state of repair, or undergoing substantial refurbishment work or structural alterations, the Council Tax remains payable unless the Valuation Office Agency (VOA) deletes it from the Council Tax list. The VOA will only do this if it is derelict and uninhabitable, or if the work is substantial and the property is being rebuilt or structurally altered.
Further information can be obtained from the VOA - clicking on the "Challenging your Council Tax band" button below will take you to the VOA website
Second homes and unoccupied furnished properties
If you own a second home or a furnished property that is nobody’s main residence, from 1 April 2025 you will be liable for the full Council Tax plus a premium of 100%, meaning that you will pay double the full Council Tax.
There are certain exceptions from the second homes premium:
Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related or armed forces accommodation.
Annexes forming part of, or being treated as part of, the main dwelling are excepted.
Dwellings being actively marketed for sale will be excepted. There is a time limit of 12 months for this exception and the council will need to be satisfied that the property is being marketed at a reasonable market rate and is being actively marketed. If the council is not satisfied that this is happening then the premium will apply.
Dwellings being actively marketed to let. There is a time limit of 12 months for this exception and the council will need to be satisfied that the property is being marketed at a reasonable market rent and is being actively marketed. If the council is not satisfied that this is happening then the premium will apply.
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted. This exception will last for a maximum of 12 months from the grant of probate or letters of administration. This will run concurrently with the current class F exemption.
Any occupied caravan pitches or boat moorings will be excepted.
Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously.
What should you do if you have received a bill with a premium which you believe is incorrect as it is covered by an exception?
If you believe that a premium has been applied incorrectly as it should be covered by one of the exceptions listed above then you should contact us in writing, detailing the exception that you believe should be applied and supplying us with evidence to support your claim. Please note that even if your account does qualify for an exception a full charge will still be due (i.e. 100% of the full charge will be payable).
Please note that the above information is a summary of the main changes to the legislation and is not intended to be a detailed explanation of the changes. If you require a further details then please go to the guidance page on the Government website.
Council tax legislation is changing from 1 April 2025 with regard to long term empty properties and second homes. Here are some frequently asked questions to help you understand the changes.
Long term empty property and second home FAQ’s
A premium will be charged for properties which are:
- Furnished, and
- No-one’s main home.
It is worth noting although these properties are commonly called ‘second homes’, the premium applies to any property that meets the criteria.
No, you are excepted from the premium for 12 months from the date the property was first marketed for sale.
No, you are excepted from the premium for 12 months from the date the property was first marketed for let.
Yes, however if your property is available for let for more than 140 nights a year, and you actually let it out for more than 70 nights a year to people other than your family and friends, you should contact the Valuation Office Agency so they can check whether your property should still pay Council Tax.
The premium will be charged for any property which is:
- Furnished, and
- No-one’s main home.
The Council Tax payer does not need to be a private individual, and companies owning properties meeting these criteria are also liable to pay the premium.
Not normally. For Council Tax purposes you must state which property you consider your main home. We will not usually accept a claim that partners and families have their main homes in different places, and we will carry out further checks to verify any such applications.
We take any attempt to evade paying the premium seriously and we will check claims that a property is now occupied as a main home. We will ask you to provide further details, and we can request information about where you are registered with your GP and dentist and where any children attend school. We can also require copies of utility bills and make enquiries with credit reference agencies and other councils to validate claims.
If it is undergoing major repairs or structural alterations, then you will be excepted from the premium for 12 months from the date that the works began.
No, you are excepted from the premium for 12 months from the date of probate.
No, caravans and boats used as second homes are excepted from the premium.
Guidance on the implementation of the council tax premiums on long-term empty homes and second homes can be found on the Government web site.