Empty property and second homes discounts and premium charges
Empty properties – properties which are unoccupied and unfurnished
A property is considered unoccupied and unfurnished once the occupiers have moved out taking all their belongings with them and the majority of the furniture has been removed. Carpets and curtains are ignored as are built-in fires, wardrobes and some fitted kitchen items such as cookers and fridges. Any other items of furniture may result in the property being classed as furnished.
Periodic checks are made on empty properties and if a visiting officer finds a property to be furnished or occupied the discount may be cancelled retrospectively and a bill for the correct charge will be issued.
Cheltenham Borough Council awards a 25 per cent discount for up to six months. At the end of the six-month period, if the property remains unoccupied and unfurnished, a 100 per cent charge will then be payable.
| Property details | Discount details |
| Property becomes unoccupied and unfurnished | 25 per cent discount for up to six months |
| Six months after the property became unoccupied and unfurnished | Full charge payable |
| One year after the property became unoccupied and unfurnished | 100 per cent empty property premium - 200 per cent charge payable |
| Five years after the property became unoccupied and unfurnished | 200 per cent empty property premium - 300 per cent charge payable |
| Ten years after the property became unoccupied and unfurnished | 300 per cent empty property premium - 400 per cent charge payable |
Please note: The empty period starts from the date the property first became empty. It does not restart if there is a change of owner or liable person. Therefore, all or part of the six-month discount period may be used by the previous liable person.
If a property remains empty for over one year, a premium charge becomes payable as detailed below.
Second homes – properties that are furnished but no one’s sole or main residence
Second homes are classed as properties which are wholly or partly furnished but not occupied as anyone's main home.
It may be that it is your second home, and you have a main residence elsewhere, a furnished rental that is not currently occupied or a property which is occupied by someone who has a main residence elsewhere.
No discount is awarded and a second home premium of 100% is payable (200% total charge). Certain classes of properties are able to claim an exception from the premium charge; further details can be found below.
Long term empty and second home premiums
We charge a premium on long-term empty dwellings. These are homes that have been unoccupied and unfurnished for at least one year. The one-year period starts from the date the property first became empty. It does not restart if there is a change of owner.
The charge was agreed by council members at a full council meeting on 23 February 2024 and is to support bringing empty properties back into use. There is no right of appeal against our decision to levy premiums.
Where a property has been empty and unfurnished for one year, it is charged a 100% council tax premium, which is raised to 200% after 5 years and 300% after 10 years
Second homes are also charged a 100% premium. For the purposes of council tax, second homes are dwellings which are substantially furnished but have no resident. It is not someone's sole or main residence.
Exceptions from premium charges
There are some exceptions to the second home premium. If your property meets the criteria, from 1 April 2025 you will be able to make an application for your property to be considered for one of the exceptions. Evidence will need to be provided at that point to demonstrate that the eligibility criteria has been met.
| Exception Class | Exception may apply to | Exception definition |
| Class E | Long-term empty and second homes premium |
Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation. For more information or to make an application, please contact the council tax helpline on 01242 264161. |
| Class F | Long-term empty and second homes premium |
Annexes forming part of, or being treated as part of, the main dwelling. |
| Class G | Long-term empty and second homes premium |
Dwellings being actively marketed for sale (12 months limit) at a fair market value or a recent offer to purchase the dwelling has been accepted but the sale has not been completed. The exception will end either when the 12-month period has ended, when the dwelling has been sold or let or when the dwelling is no longer actively marketed for sale. The exception cannot be awarded again until the property has been sold and has a new owner. |
| Class H | Long-term empty and second homes premium |
Dwellings being actively marketed for let (12 months limit) at a fair market value. The exception will end either when the 12-month period has ended, when the dwelling has been let or when the dwelling is no longer actively marketed for let. This exception can only be awarded again after the dwellings has been let for a continuous period of at least 6 months since the exception was last applied. |
|
Class I |
Long-term empty and second homes premium |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration). The 12-month period begins from the point probate is granted or letters of administration have been issued. This runs concurrently with the 6-month exemption awarded once probate has been granted. This exception will run for 12 months or until the dwelling has changed owner by being sold. For more information or to make an application, please contact the council tax helpline on 01242 264161 |
|
Class J |
Second homes premium only |
Job-related dwellings where a person must live for the purpose of performing their work. A 50 per cent discount can be awarded for properties classed as second homes which are occupied as job-related dwellings or retained because you live in a property classed as a job-related dwelling. |
|
Class K |
Second homes premium only |
Occupied caravan pitches and boat moorings. For more information or to make an application, please contact the council tax helpline on 01242 264161 |
|
Class L |
Second homes premium only |
Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously For more information or to make an application, please contact the council tax helpline on 01242 264161 |
|
Class M |
Long-term empty premium only |
Empty dwellings that need or are undergoing major repairs or structural alterations (12 months limit) In Cheltenham we award a 25 per cent discount for properties requiring or undergoing major repairs or structural alterations (please see below for further details about this discount).This exception has primarily been created for Local Authorities that do not offer a Major Repairs Discount. |
In all cases eligibility for the above exceptions will be assessed in accordance with the guidance issued by the government and supporting evidence provided by the council tax payer. An exception will not be granted where sufficient information is not provided to demonstrate that the eligibility criteria has been met.