Council Tax on second homes and empty properties

You will have to pay the full annual Council Tax charge on an empty property.

However, under certain circumstances, there may be an exemption applicable, for example where they are homes:

Of someone in prison (except for not paying Council Tax or a fine)
Of someone who has moved into a care home or hospital
Of someone who has had to leave their property to receive care
Of someone who has had to leave their property to provide care
That have been repossessed
That cannot be lived in by law
That are empty because they've been compulsory purchased or a demolition order has been obtained
Owned by someone who has died. In this instance, the property may be exempt up to the date that probate is granted. A further exemption may be granted for up to 6 months after the date of probate if ownership of the property is not transferred.

Empty Property Premium Charges

An additional Council Tax empty property premium is charged for properties that are deemed to be long term empty properties, and have been unoccupied and substantially unfurnished for over 1 year.

The amount of this is dependent on the length of time the property has been empty:

Premium Charges are applied at the following rates:

100% empty property premium for properties that have been unoccupied and unfurnished for over 1 year.
200% empty property premium for properties that have been unoccupied and unfurnished for over 5 years
300% empty property premium for properties that have been unoccupied and unfurnished for over 10 years

If you would like further information about empty property charges, please contact us with your enquiry.

Exceptions to the Premium Charge

From 1 April 2025 there are a number of circumstances where a premium cannot be charged.

Dwellings which are or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
Annexes forming part of, or being treated as part of, the main dwelling.
Dwellings being actively marketed for sale (12 months limit).
Dwellings being actively marketed for let (12 months limit).
Unoccupied dwellings which qualify for a class F exemption and are now subject to probate (12 month from grant of probate/letter of administration)
Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit).

For more information on these exceptions and how to apply for one please see below:

Exceptions to Premiums

Empty New Build Properties

The Council sends completion notices to new properties.

A completion notice tells you the day we think that the property is complete. You have to start paying Council Tax from this date.

A property is complete when you finish the basic structure. For example, the exterior and interior walls are built, the floors are laid, and services are laid to the site. The property might still need more work before you can live in it. For example, installing a bathroom or kitchen.

We can serve a completion notices up to three months in advance if we expect you to complete the remaining work in that time.

Council Tax on Second Homes

You must pay full Council Tax on a Second Home. To be deemed a Second Home, the property must be substantially furnished.

If you are required to live elsewhere due to a condition of your contract of employment you may be eligible for a 50% Job Related discount on a second property in Rotherham.

Further information regarding this reduction may be found here: Job Related Second Home discount application

Second Home Premium Charges

From the 1 April 2024 legislation was changed to give local authorities in England the power to levy a 100% premium on properties which are unoccupied and substantially furnished. Every local authority wishing to exercise this power must give 12 months’ notice of the introduction of a scheme, therefore, the earliest any local authority could have introduced this premium was the 1 April 2025.

Rotherham took the decision not to implement a premium from the 1 April 2025, however, at a meeting of the 5 March 2025 the Council resolved to implement a premium on properties which are unoccupied and substantially furnished from the 1 April 2026.

In accordance with S11C(7) of the Local Government Finance Act 1992 Rotherham MBC hereby give notice that from the 1 April 2026 a premium of not more than 100% will come into effect for properties which are unoccupied and substantially furnished.

If you have any questions, please submit an enquiry form.

Submit an enquiry form