Norwich City Council no longer provides a Council Tax discount for empty properties. An additional Council Tax charge is payable for properties that are empty and unfurnished (the long term empty premium) or empty and furnished (the second home premium).
Long term empty premium
A long term empty premium will be charged in addition to the normal Council Tax charge for properties that have been continually unoccupied and unfurnished for 12 months or more.
The amount of the premium will depend on how long it has been unoccupied and unfurnished for:
- 100% if empty and unfurnished for 12 months
- 200% if empty and unfurnished for 5 years
- 300% if empty and unfurnished for 10 years or more.
Second home premium
From 1 April 2025, if a property is unoccupied but furnished, the council is now able to charge a second home premium as soon as the property becomes unoccupied and furnished.
The premium is 100% on top of the standard Council Tax charged, irrespective of how long the property remains unoccupied but furnished.
Exceptions
The Government has created some mandatory exceptions which are listed below. These exceptions only apply from 1 April 2025 and cannot be backdated.
If you believe that your property fits one of the exception criteria summaries below, you must complete whichever of the online forms below applies.
Please note, you will be asked for supporting evidence and/or subject to a property inspection before the premium may be removed.
Long term empty and second home
- Sole or main residence if they were not residing in job-related armed forces accommodation
- Annexes forming part of, or being treated as, part of the main dwelling
- Being actively marketed for sale (12 month limit)
- Being actively marketed to let (12 month limit)
- Unoccupied and fall within original Class F exemption where probate has recently been granted (12 month limit from grant of probate).
Second homes only
- Job-related dwellings if liable elsewhere and no choice
- Occupied caravan pitches and boat moorings
- Seasonal homes where year-round occupation is prohibited or planning application prevents occupancy for more than 28 days continuously.
Long term empty only
- Requires, or undergoing, major repairs or structural alterations (12 month limit).
Claim a premium exception
If you think an exception applies to your home, please complete the relevant form:
Claim exception from the second home premium.
Claim exception from the long term empty property premium
View the Council Tax long term empty and second home premium policy
