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Empty properties and second homes

Empty properties and second homes can be charged at different rates.

All unoccupied properties, whether or not they're furnished, are subject to 100% council tax for the first two years.

Properties empty for more than two years


Furnished properties that have been unoccupied for over two years will remain subject to 100% council tax.


Unfurnished properties that have been unoccupied for over two years will be subject to 150% council tax. This is known as the Long Term Empty Property Premium.

Second homes needed for work

In some circumstances, you may be eligible for a 50% discount if your second home is job related.

How do I notify you that it's for work purposes?

When you move into a property you should report changes affecting your council tax.

If you think you're entitled to this reduction but have not received it, contact us.

What if my circumstances change?

If any of your circumstances change that could alter how much you pay, you need to let us know as soon as possible. Financial penalties may apply if you pay less when you're not entitled to.

Contact us
Council tax
03000 26 4000
Our address is:
  • Revenues and Benefits
  • PO Box 238
  • Stanley
  • County Durham
  • United Kingdom
  • DH8 1FP
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