Generally there are no discounts for second or holiday homes; you will have to pay a full charge.
From 1 April 2019 there will not be any reduction in council tax for empty second or holiday homes where all the furniture has been removed.
Up to 31 March 2019 a reduction of up to one month can be applied for. This will end on 1 April 2019 regardless of when the reduction started.
For all empty properties the council tax will increase to 200% of the full charge if the property remains empty for over two years.
A 50 percent discount may be awarded if:
- The council tax payer, must live in job-related accommodation because of the terms and conditions of their employment, this does not apply to a second home that is lived in because it is convenient for work
- The second home is a pitch occupied by a caravan or a mooring occupied by a boat
Holiday properties in England that are available to let for more than 20 weeks of the year should pay business rates rather than council tax. You can get more information from the Valuation Office's Holiday Cottages Guide Opens in a new window.