Empty and second homes

Unoccupied and unfurnished properties

If you are responsible for an unoccupied and substantially unfurnished property, there is no discount applicable. You will be required to pay 100% of the council tax charge.

The legislation in the Levelling-up and Regeneration Act 2023 enables local authorities to have discretion on charges for properties that are unoccupied, and which have been empty for more than 12 months, and properties that are classified as a second home that are not your sole or main residence.

The change will mean some Council Tax payers will have more Council Tax to pay unless the dwelling meets certain exceptions that have been introduced from 2025 and are set out below.

When the property is unfurnished and remains empty for over 12 months a Long-Term Empty charge will apply.

Long -term empty property premium

From 1 April 2025 properties that have been unoccupied and unfurnished for one year or more will attract a premium. The amount payable for properties that are unoccupied and unfurnished are:

200% from one to five years

300% for five to ten years

400% for ten years or more

We will not add a long-term empty premium to an annexe or if your home is empty due to your service in the armed forces.

This measure has been brought in to encourage homeowners to either, rent or sell their empty homes and bring them back into much needed residential use. These charges will still apply if you have just purchased a property that has previously been empty as the charges relate to the property and are not related to the ownership.

Second homes

If you are responsible for a property that is unoccupied and substantially furnished that is not your main residence, there is no exemption or discount applicable.

From 1 April 2025 the council tax payable will increase by 100% on properties classed as second homes.

The definition of a second home for council tax purposes is a property which is furnished but where no-one lives as their sole or main residence.

In some circumstances you may be entitled to a 50% discount if your main home or a second home is job related.

Job related accommodation

To qualify for the discount, the property must be provided by the employer, and the job-related property must be either:

• Necessary for the proper performance of the duties of the employment that the employee should reside in that dwelling
• Provided for the better performance of the duties of the employment, and it is one of the kinds of employment where it is customary for the employer to provide a property to an employee, or;
• There is a special threat to the employee's security, special security arrangements are in force and the employee lives in the property as part of those security arrangements

You must provide a contract of employment or a letter from your employer confirming the property is provided by them and explaining why it is necessary for you to live there.

Armed forces discount

A property which is unoccupied because the person who would normally live there is serving in the armed forces and is living in accommodation provided by the armed forces

To apply for this discount please supply the details required by:

• Email - council.tax@sunderland.gov.uk or;
• Write to - Sunderland City Council, Council Tax Section, City Hall, Plater Way, Sunderland, SR1 3AA
• Phone - by speaking to our Home and Money team

Exceptions to the long-term empty and second home premiums

There are some circumstances where you may be able to apply for an exception from the premium. These exceptions only apply from 1 April 2025. The exceptions only exclude properties from premiums, they do not affect the standard rate of council tax the property may be liable for.

Please see the table below for details of each class of exception. If you think that you may qualify for one of the exceptions, please complete the Exception form (the form will be live from 1 April 2025).