Second homes
You cannot get a discount if your second home is:
- a holiday home
- used for personal convenience
You can get a 50% second home Council Tax discount if:
- you live elsewhere and your employer provides your main home as part of your job
- you are a member of the armed forces, living elsewhere in job-related accommodation provided by the Ministry of Defence
- you are a member of the clergy, living elsewhere in job-related accommodation provided by the church
- the property is a mooring occupied by a boat
- the property is a pitch occupied by a caravan
Apply for a second home discount
From the 1 April 2025 the council tax payable in respect of furnished properties periodically occupied (referred to as “second homes”) where a discount as detailed above is not applicable shall include a 100% Council Tax Premium.
Self-contained annexe
You can get a discount if you live in the annexe to a main property. For example, in a granny flat. You must be related to residents in the main property.
You can get an exemption if either:
- you are dependent on a relative who lives in the main property, and the annexe is your main home
- the annexe is unoccupied
Apply for a self-contained annexe exemption
Unoccupied building managed by a charity
A charity does not have to pay Council Tax for up to 6 months after the property becomes unoccupied. If someone moves in within 6 months, they have to start paying Council Tax.
This is for a property that:
- is unoccupied
- was last occupied for the charity’s purposes
- is the charity's responsibility