Empty properties and second homes

A range of discounts are available for empty homes, however you will have to pay a premium on long term empty homes.

You need to tell us if you move into, sell or let the property so we can update your Council Tax details. Tell us of a change of circumstance

Unoccupied and substantially unfurnished properties

Up to 31 March 2024, if your property is unoccupied and substantially unfurnished, you may be entitled to a 100% discount for up to three months.

From 1 April 2024, if your property is unoccupied and substantially unfurnished, you may be entitled to a 100% discount for up to one month.

Uninhabitable property under repair

Up to 31 March 2024, if your property is undergoing major repair, you may be entitled to a 75% discount for as long as it remains in that state, or for one year (whichever is the lesser time). We may need to inspect the property to confirm eligibility. You will need to include dated photographs or a surveyor's report with your application.

From 1 April 2024, no discount applies and 100% Council Tax is due.

Apply for a discount

Properties empty for one year or more

Unfurnished properties vacant for between one and five years are subject to a 100%
premium, resulting in 200% council tax payable.

Unfurnished properties vacant for between five and ten years are subject to a 200%
premium, resulting in 300% council tax payable.

Unfurnished properties vacant for more than ten years are subject to a 300% premium,
resulting in 400% Council Tax payable.

The premium is added to the property and does not factor in changes in liability. If you are
considering purchasing a property that has been empty for some time, you may be charged the premium immediately.

The empty homes premium will be added to all properties which have remained empty and
unfurnished for more than one year, regardless of how long the current owner has had the
property, except for when the property:

  •  is the main residence of a member of the armed forces absent as a result of such service
  • forms part of a single property (for example, an annex) which is being treated as part of the main dwelling by a resident of that property

The Levelling Up and Regeneration Act alters the legislation regarding premiums, and
these will be charged to properties empty and unfurnished after one year from 1 April 2024.  The council expects to receive secondary legislation confirming exceptions to the premium in due course.

Second homes

Furnished second homes are subject to a 100% Council Tax charge.

However, some second homes may be eligible for a 50% discount.

If you are responsible for Council Tax on two furnished properties, one of which is not your main home, you may be eligible for a 50% discount if you are required to occupy either property as a condition of your employment (and it is specified as part of your employment contract).

At a meeting on 6 March 2024, Cumberland Council adopted a 100% council tax premium to unoccupied and furnished properties that are occupied periodically (commonly referred to as second homes) with effect from 1 April 2025.

Contact the Council Tax team