Empty property and second home Council Tax charges

See when extra Council Tax charges apply to empty properties and second homes, and whether you may qualify for an exception to the premium.

Norwich City Council does not offer a discount for empty properties.

Instead, extra charges apply if a property is:

  • empty and unfurnished (long-term empty premium)
  • empty and furnished (second home premium).

Long-term empty premium

If your property is unfurnished and unoccupied, you’ll pay extra on top of your normal Council Tax:

  • 100% extra after 12 months
  • 200% extra after 5 years
  • 300% extra after 10 years

Second home premium

From 1 April 2025, if your property is furnished but no one lives there, you’ll be charged a 100% premium immediately.

Are you eligible for an exception?

You may be exempt from the premium if:

For both long-term empty and second homes:

  • you live elsewhere in armed forces accommodation
  • the property is an annexe to a main home
  • it’s for sale or rent (up to 12 months)
  • probate has been granted recently (up to 12 months).

Second homes only:

  • you live elsewhere in a job-related home
  • it’s a caravan pitch or boat mooring
  • it’s a seasonal home with restrictions on year-round use.

Claim exception from the second home premium

Long-term empty only:

  • the property needs or is undergoing major repairs or structural work (up to 12 months).

Claim exception from the long-term empty property premium

View our full premium policy