Guidance

Long-term empty homes and second homes: Council tax premiums and exceptions

Guidance for councils and taxpayers on the application of council tax premiums and exceptions to premiums.

• From: Ministry of Housing, Communities and Local Government
• Published: 1 November 2024

Applies to England

Documents

Guidance on the implementation of the council tax premiums on long-term empty homes and second homes

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Details

This guidance sets out when a council may make use of a premium where it chooses to apply one.

This also sets out the mandatory exceptions to council tax premiums as well as the discretion available to councils in applying the premium.

Published 1 November 2024