Council Tax for empty properties and second homes

Empty Properties

We usually charge Council Tax for empty properties.

The Isle of Wight Council is committed to reducing the number of empty properties on the Island.

In April 2019, the council introduced premiums for properties which had been empty for over two years or more.

In February 2024, the council adopted powers set within legislation which means that properties that have been empty and unfurnished for more than one year are charged double the normal rate of Council Tax. This will begin from 1 April 2024, even if the property becomes empty before 1 April 2024.

• for properties that have been empty for less than a year, you will have to pay the same amount of Council Tax you would normally pay if the property were not empty
• for properties that have been empty for one to five years, you will have to pay double the normal rate
• for properties that have been empty for five to ten years, you will have to pay triple the normal rate
• for properties that have been empty for over ten years, you will have to pay four times the normal rate

What percentage of Council Tax is paid for unoccupied properties?

You will get a revised bill showing the increased instalment amounts when the premium is due to be applied.

There may be exceptions to the above premiums being applied. We are waiting to hear from central government about the details of the exceptions, however if any of the below applies to your empty property, please contact the council tax team for advice:

• the empty property is currently undergoing probate
• the empty property is currently being actively marketed for sale or let
• the empty property is currently undergoing major repair works or structural alterations

Second Homes

If your property is furnished and is not your sole or main home, or is between lets, this is commonly referred to as a second home.

In February 2024, the council adopted powers set within legislation which means that second homes are charged double the normal rate of Council Tax. This will begin from 1 April 2025.

What is the Council Tax for a second home?

There may be exceptions to the above premium being applied to second homes. We are waiting to hear from central government about the details of the exceptions, and once available, we will provide further information on this.

More information about empty properties

If you have an empty property or second home, and would like advice on how you might be able to bring it back into use, please visit our empty property information and support.