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.