Empty properties and Second Homes

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Charges for unoccupied and unfurnished properties

• For the 1st month a property receives a 100% discount
• For the next 5 months a property receives a 25% discount
• After 6 months a property is charged 100% and receives no further discount

Charges for uninhabitable properties

• The first 12 months is charged with a 25% discount, after which the property becomes a long term empty property and subject to a premium.

Charges for long term empty properties

• Long term empty properties are charged 100%, these are properties that have been unoccupied and unfurnished for 6 months or longer.
• From 1^st April 2024, Long term empty properties that have been left empty for one year or more will be charged an additional premium on top of the full Council Tax charge, this replaces the previous two-year threshold.
• The premium will added based on the date the property became unoccupied and unfurnished.

  Further premiums are charged if the property is empty for 5 years or more. 

Assistance with selling or letting long term empty properties can be obtained from the Council’s Empty Homes Officer on 0115 901 3826 or enquiries@gedling.gov.uk

Charges for properties used as second homes or properties which are unoccupied and substantially furnished.

This applies to unoccupied properties (which are substantially furnished) and second homes (furnished properties that are not used as main residences)

From 1^st April 2025, a 100% premium charge is applied to the property bringing the total bill to 200%.

The decision to introduce this new premium was approved on 24^th  January 2024, following changes to government legislation, which allowed us to do this.

Second homes could have their Council Tax reduced by 50%, in the following situations:

• The Council Tax payer is required to live elsewhere in job-related accommodation because of the terms and conditions of their employment, such as being a caretaker, minister of religion, or member of the armed services. (This does not apply to a second home that you are renting because living there is convenient for work);
• The second home is a pitch occupied by a caravan or a mooring occupied by a boat;
• A planning restriction on the second home prevents occupancy for a continuous period of at least 28 days in a year

Premium exceptions

The Government has introduced mandatory exemptions to the long term empty property and second home premiums with effect from 1^st April 2025.

If your property falls into one of the following categories then you may only have to pay the standard Council Tax charge for the property.

• Actively marketed for sale or let (12 month limit)
• Unoccupied properties where probate has recently been granted (12 month limit)
• Annexes forming part of, or being treated as part of, the main dwelling
• A property that would be someone's sole or main residence if they were not residing in job-related armed forces accommodation

If you feel your property falls into one of the above criteria for an exemption to the premium, please apply here:

Apply for exemption 〉