Empty properties and second homes (council tax)

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Empty properties and council tax premiums
Tell us if your circumstances change
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You must tell us if your property is a second home or empty. You must also tell us if your circumstances change - e.g. the property becomes your main residence, occupied by a tenant, or sold etc.

If your property is empty or a second home, you will not qualify for any council tax discounts or reductions on that particular property.
If you own a second home or a property that is empty, you may be charged a premium council tax rate.

Empty properties and council tax premiums

A charge on empty properties is payable with the intention of encouraging unoccupied properties to be brought back into use.

Premiums are payable in addition to the normal council tax charge in certain circumstances.

The amount of the premium and the exceptions to this are detailed below.

If your property is empty, there is no entitlement to any council tax discounts
It is only possible to occupy one property as your main residence - we use third party data sources to verify occupation
Deliberately giving false or misleading information so that you can pay less or no council tax is fraud, which is a criminal offence

If you own an empty property that is substantially unfurnished, you must pay the full council tax charge on that property. For the first year that your property is empty, you pay the same amount of council tax that you would pay if the property was occupied. If the property remains empty after a year, you will be subject to the additional premiums shown below.

Long term empty property premiums

From 1 April 2024, we have determined to charge the premiums shown below for any dwelling that remains empty.

Empty up to 1 year
100% total council tax (normal charge + 0% premium)

Empty between 1 and 5 years
200% total council tax (normal charge + 100% premium)

Empty between 5 and 10 years
300% total council tax (normal charge + 200% premium)

Empty for more than 10 years
400% total council tax (normal charge + 300% premium)

Some properties are excluded from the premium.

Properties that are not someone’s sole or main residence, but are furnished are classed as second homes. Most second homes will be subject to full council tax and the premium of 100% from the 1 April 2025.

Second home premiums

From 1 April 2025, we have determined to charge 100% premium for furnished dwellings that are no one’s sole or main residence. From first day the property is empty and furnished = normal charge + 100% premium = 200% total council tax.

Some properties are excluded from the premium.

Exclusions that apply to both long-term empty properties and second homes:

Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation
Annexes forming part of, or being treated as part of, the main dwelling
Dwellings being actively marketed for sale (12 months limit)
Dwellings being actively marketed for let (12 months limit)
Unoccupied dwellings where the resident has died and the liability for council tax falls solely on the deceased's estate and probate has recently been granted. The property is excluded from the premiums for 12 months from the date of probate.

Exclusions that apply to second homes only:

Job-related dwellings
Occupied caravan pitches and boat moorings
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

Exclusions that apply to long-term empty properties only:

Empty properties requiring or undergoing major repairs or structural alterations (12 months limit)

Notify us of an incorrect premium on your account

If your account is currently subject to a premium and you believe any of the exclusions apply to you then please complete this form to notify us.

Apply for an exclusion to your premium

Tell us if your circumstances change

You must tell us:

If your property is long-term empty or a second home
If your circumstances change and the premium should no longer be applied to your property - e.g. if the property becomes your main residence or you let it out to a tenant
If you believe any exclusions apply to you, or no longer apply to you

Please email local.taxation@peterborough.gov.uk as soon as possible to let us know.

You must continue to pay as instructed until we issue you with a new bill.

Empty Homes Service

We are committed to reducing the number of empty properties in Peterborough and tackling issues associated with long-term empty homes. Our Empty Homes Service offers Peterborough homeowners information, advice and support to bring empty properties back into use.

You can also report an empty home to us.