Unoccupied properties and second homes

Properties unoccupied for up to 12 months

From 1 April 2024, for the first 12 months, properties which are unoccupied and unfurnished are subject to the full Council Tax from the first date that the property became unoccupied (unless the empty property is a pitch occupied by a caravan or mooring occupied by a boat, in which case, a 50% discount will apply).

Unoccupied in excess of 12 months

If your property remains unoccupied & unfurnished for more than 12 months, a Long Term Empty Premium applies in addition to the full Council Tax due on the property as follows:

• Where the property has been empty for over 12 months, a 100% premium.
• Where your property has been empty for for over 5 years a 200% premium
• Where the property has been empty for over 10 years, a 300% premium.

Second homes

A second home is a furnished property, which is not anyone's sole or main residence.

For the first 12 months, properties which are second homes will be subject to the full Council Tax from the first date that the property became a second home.

From 1 April 2025, if your property has been classed as a second home for more than 12 months, a 100% Second Home Premium applies in addition to the full Council Tax due on the property as follows:

Premium Exceptions - Long-term empty homes and second homes

There are some Exceptions to the premium charges:

Classes of Dwellings	Application	Definition
Class E	Long-term empty homes and second homes	Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation.
Class F	Long-term empty homes and second homes	Annexes forming part of, or being treated as part of, the main dwelling.
Class G	Long-term empty homes and second homes	Dwellings being actively marketed for sale. The exception applies for up to 12 months from the date the property was first actively marketed for sale.
Class H	Long-term empty homes and second homes	Dwellings being actively marketed for let . The exception applies for up to 12 months from the date the property was first actively marketed for let.
Class I	Long-term empty homes and second homes	Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted. The exception applies for up to 12 months from the date of probate, where the property remains part of the estate of the person who has died, or until the property is sold or transferred to a beneficiary.
Class J	Second homes only	Job-related dwellings. Generally, a dwelling would be classed as a job-related dwelling where it is a dwelling provided by a person's employer for the purposes of performing their work. The definition of a job-related dwelling for the purposes of this exception is set out in the Schedule to the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003.
Class K	Second homes only	Occupied caravan pitches and boat moorings.
Class L	Second homes 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.
Class M	Long-term empty home only	Empty properties requiring or undergoing major repairs or structural alterations. This exception applies for up to 12 months from 1 April 2025, where the property requires or is undergoing major repairs or is undergoing structural alteration before it can be occupied. Where the major repairs are completed in less than 12 months, the exception will still apply for up to 6 months or until the end of the 12 months, whichever is sooner, provided the property remains unoccupied and substantially unfurnished.

To apply for an Exception, please e-mail counciltax@fareham.gov.uk with your request. Please include information/evidence to support your claim. In relation to Class G,H & M, please supply the information listed below: 

Class G & H:

These exceptions apply for up to 12 months from the date the property was first actively marketed for sale or for let.   If the property has been marketed for sale or for let for more than 12 months when the premium starts on 1 April 2025, the exception will not apply, and the Council Tax premium will be charged from 1 April 2025.  To apply for an Exception, please e-mail counciltax@fareham.gov.uk with your request, including the following information/evidence:

• The date the property was first advertised for sale
• Details of the agent and the link to the online listing. If the property is not advertised online, please provide the link from the selling agent's website.
• Confirm that the property is being marketed at a fair market value.
• Provide a copy of the energy performance certificate, your sale particulars will detail this. 
• Detail the steps you have taken/are taking to sell or let the property

Class M

Where the major repairs are completed in less than 12 months, the exception will still apply for up to 6 months or until the end of the 12 months, whichever is sooner, provided the property remains unoccupied and substantially unfurnished.  To apply for an Exception, please e-mail counciltax@fareham.gov.uk with your request, including the following information/evidence:

• The date the works were first required or first started
• Full details of the works including a surveyor's report if appropriate
• Photographs of the works
• Contact details so our property inspector can arrange to visit the property.

Council Tax Long Term Empty And Second Homes Premium Charges 

For information on the Council Tax Premium Charges in place since 1 April 2025 for long term empty homes and second homes, please see this report to Council of 23 February 2024. 

Also, please note the supporting Equality Impact Assessment here (211 KB).

For further information please contact the Council Tax office on Tel: 01329 824651, or email counciltax@fareham.gov.uk.