Second homes and empty properties

Paying Council Tax if you have two properties

If you have two properties, you will have to pay Council Tax for both of them unless:

  • an exemption applies, or;
  • someone else has their sole or main residence in your other property

You will have to pay the usual Council Tax for the property which is your main home. This will normally be either 100% or 75%, depending on how many people live there. In addition you will have to pay the full amount of Council Tax for the second home or property.

Where a property is unoccupied and unfurnished, full Council Tax is payable from the date the property first became empty.

Property empty for over two years, including unfurnished second homes
If a property has been empty and unfurnished for over two years then councils can apply a long-term empty premium. We have  set a premium of 50% for Eastleigh Borough, which means that the rate of Council Tax payable for properties empty and unfurnished over two years is 150%.

If the property is still substantially furnished, a 100% charge will apply.

Furnished second homes or a furnished unoccupied property 
If you own a furnished second home or property that is nobody’s main residence, you will be liable for the full Council Tax. However, if you are renting the property out to a tenant, in most circumstances the tenant will be liable.

Second homes or properties that are being refurbished
If you have a property which is in a poor state of repair, or undergoing substantial refurbishment work or structural alterations, the Council Tax remains payable unless the Valuation Office Agency (VOA) deletes it from the Council Tax list. The VOA will only do this if it is derelict and uninhabitable, or if the work is substantial and the property is being rebuilt or structurally altered.