Unoccupied Properties and Second Homes
Second Homes
A property that no one occupies as their main home and is furnished sufficiently to allow overnight accommodation.
If you are responsible for council tax for more than one property as you are provided accommodation as part of your employment you may qualify for a 50% discount on the property that is not your main home. Please contact us for further advice about this.
From 1 April 2025 Rushcliffe Borough Council has decided following changes to legislation to introduce a 100% premium on properties that have been second homes for over 12 months. This means your second home will be charged 200% council tax after 12 months.
Unfurnished properties
A property that is unfurnished will qualify for a 50% discount for the first 4 weeks. After this period the full charge becomes payable. Note that this discount is based on the property and can only be applied once in any unoccupied period. After the 4 week period has expired, the property must be occupied as a main home for at least 6 weeks before any further discount can be awarded.
Properties that have been unfurnished for over 12 months will attract a premium of 100% (meaning they will be charged 200% council tax), increasing to 200% premium after 5 years. The premium for properties that have been unfurnished for over 10 years increases to 300%.
Exceptions to premiums (effective from 1 April 2025)
A dwelling can be excluded from the premium if:
- It is being actively marketed for sale or let (max 12 months from date property marketed)
- It is uninhabitable – see below for further details (max 12 months, long-term empty premium only)
- It is an annexe forming part of a single dwelling
- It is caravan pitch or boat mooring (second home premium only)
- It is holiday accommodation or where planning restriction prevents occupancy for at least 28 days continuously in a year (second home premium only)
- It is up to 12 months following from date probate/letters of administration granted
- It is a job-related dwelling (second home premium only)
- You are residing elsewhere in armed forces accommodation
If you believe your property falls into one of the above categories, please contact us and provide supporting documentation.
What does uninhabitable mean?
A property IS uninhabitable based on the following criteria:
- Roofs
- Major repairs to roof structures
- Rebuilding defective chimney stack(s)
- External Walls
- Rebuilding external walls, for example to extend the property
- Foundations
- Repair/renewal of foundations
- Underpinning substandard foundations
- Floors
- Replacing defective solid floors
- Replacing defective solid floor joists
- Internal
- Property totally gutted including removing most internal walls (not stud/partition walls)
- Replacing defective ceiling joists
- Rebuilding defective walls (not stud/partition walls)
A property IS NOT uninhabitable based on the following criteria:
- Replacement/repairs of plumbing or heating
- Replacement/repairs of bathroom and kitchen or any other fitting/fixtures
- Rewiring
- Timber or damp-proof treatments
- Re-plastering
- Drainage
- Repairs or renewals of services
- Maintenance, for example re-pointing or window/door replacement
- Redecoration
Even if your property is classed as uninhabitable you will still be charged full council tax.
In limited circumstances, the Valuation Office Agency may delete a property’s Council Tax band. This happens when the property has been fully demolished, is truly derelict or undergoing major renovation. For further information please visit www.voa.gov.uk
Do it online
- Apply for a council tax discount or exemption
- Calculate benefit entitlement
- Apply for council tax benefit
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