Annexes, second homes and unoccupied buildings

You might be able to get a Council Tax discount for second homes, self-contained annexes and unoccupied properties. In some cases you do not have to pay at all.

Second homes

You cannot get a discount if your second home is:

  • a holiday home
  • used for personal convenience

You can get a 50% second home Council Tax discount if:

  • you live elsewhere and your employer provides your main home as part of your job
  • you are a member of the armed forces, living elsewhere in job-related accommodation provided by the Ministry of Defence
  • you are a member of the clergy, living elsewhere in job-related accommodation provided by the church
  • the property is a mooring occupied by a boat
  • the property is a pitch occupied by a caravan

Apply for a second home discount

From the 1 April 2025 the council tax payable in respect of furnished properties periodically occupied (referred to as “second homes”) where a discount as detailed above is not applicable shall include a 100% Council Tax Premium.

Self-contained annexe

You can get a discount if you live in the annexe to a main property. For example, in a granny flat. You must be related to residents in the main property.

You can get an exemption if either:

  • you are dependent on a relative who lives in the main property, and the annexe is your main home
  • the annexe is unoccupied

Apply for a self-contained annexe exemption

Unoccupied building managed by a charity

A charity does not have to pay Council Tax for up to 6 months after the property becomes unoccupied. If someone moves in within 6 months, they have to start paying Council Tax.

This is for a property that:

  • is unoccupied
  • was last occupied for the charity’s purposes
  • is the charity's responsibility

Apply for an exemption for an unoccupied charity building