Unoccupied properties and second homes

There is no discount for unoccupied and substantially unfurnished homes or properties undergoing major repair or structural alteration.

There is also no discount for second homes and unoccupied furnished properties that are not used as a sole or main residence.

Job Related Second Home Properties

Those with job related second homes provided by an employer for reasons of employment may be eligible for a 50% discount if certain conditions apply:

  • the duties of the job make it necessary for you to live there. For example a publican who owns their own home but their contract states they must live in the pub they run
  • the accommodation is provided for the better performance of the duties of the employment and it is usual for employers to provide accommodation. For example a caretaker or church minister

Long term empty properties

If your property is unoccupied and unfurnished you will have to pay the current 100% charge:

  • from 1 April 2020 an extra 100% will be charged on properties that are unoccupied and unfurnished for two years or more, but less than five years
  • if the property is unoccupied and unfurnished for five years or more an extra 200% will be charged, this is in addition to the current 100% charge