Council tax empty and second homes

Home > Council tax and benefits > Council tax empty and second homes

Empty homes

Properties which are unoccupied and unfurnished will be granted a 100% discount for the first month and a 25% discount for the following five months. The full council tax charge will then be payable.

Empty homes premium

The Local Government Finance Act 2012 amended existing legislation to give councils the power to charge a premium of up to 50% on top of the full council tax charge in respect of properties which have been unoccupied and substantially unfurnished for more than two years.

Tewkesbury Borough Council has decided to set the premium at 50% with effect from 1 April 2018. The council has made this decision to support its strategy to encourage owners of empty properties to bring them back into use.

As this premium applies to the property, a change of ownership or tenancy will not affect the premium. If when you purchased or leased your property it had already been unoccupied and substantially unfurnished for two years or more, you will have to pay a 150% council tax charge. The additional charge can only be removed by bringing your property back into use.

There are two classes of dwellings which are exempt from the premium. These are:

  1. a dwelling which would otherwise be the sole or main residence of a member of the armed services, who is absent from the property as a result of such service;

  2. a dwelling, which forms part of a single property (an annexe) that is being treated by a resident of that property as part of the main dwelling

Please note that from 1 April 2019 the premium has been set at 100%.

Second homes

Properties that are furnished, but not occupied as anyone’s main home are classed as second homes. No discount is awarded.

Contact us

Public Services Centre opening hours:

  • Monday, Tuesday, Wednesday, Thursday: 8:30am to 5pm

  • Friday: 8:30am to 4pm

Telephone number: 01684 272034