Empty Home and Second Home Council Tax Premium in West Northamptonshire

The Empty Property Premium

West Northamptonshire Council charges an additional premium on properties that are unfurnished and unoccupied for an extended period. The premium is added on top of the standard Council Tax charge:

• From 1 year to under 5 years empty: 100% premium — you pay double the normal Council Tax
• 5 years or more empty: 200% premium — you pay triple the normal Council Tax

On a Band D property (approximately £2,487 for 2026/27), the 100% premium means an annual bill of roughly £4,974. At the 200% rate after five years, the bill rises to around £7,461.

The premium is WNC's tool for discouraging long-term empty homes. It can apply while you renovate or try to sell, unless the property meets one of WNC's specified exclusions.

The Second Home Premium

From 1 April 2025, West Northamptonshire also charges a 100% premium on second homes — properties that are substantially furnished but not occupied as anyone's sole or main residence. This doubles the Council Tax bill on the second property.

This premium was introduced under the Levelling-up and Regeneration Act 2023, which gave billing authorities the power to charge second-home owners the additional amount. WNC adopted it at the earliest opportunity.

Holiday homes and buy-to-let properties can fall within scope when they are substantially furnished and have no resident. Seasonal homes are excluded if year-round or permanent occupation is prohibited, they are specified for use as holiday accommodation, or a planning condition prevents occupation for more than 28 days continuously; unfurnished, unoccupied properties follow the long-term empty-home rules.

Limited Exemptions

A handful of situations are exempt from the premiums:

• Properties undergoing major structural repair: a Class M exclusion from the long-term empty-home premium can apply for up to 12 months. WNC gives no Council Tax discount for an unoccupied property requiring or undergoing major repair (Class D).
• Properties actively marketed for sale or let: WNC may exclude them from the premium for up to 12 months if its conditions are met.
• Annexes forming part of a main dwelling: empty annexes forming part of, or treated as part of, the main dwelling are excluded from the premium.
• Homes linked to armed forces accommodation: a dwelling that would be someone's sole or main residence if they were not living in job-related armed forces accommodation is excluded from the premium.
• Properties left empty after a permanent move into care: a Class E exemption may apply if the person liable for the bill has permanently moved into a residential care home, nursing home, hospital, or hostel for care or treatment.
• Property left empty after its sole liable resident dies: a Class F exemption applies while it remains unoccupied until probate is granted, with up to six further months if it remains unoccupied and unsold or untransferred. A separate Class I exception excludes it from the empty-home and second-home premiums for up to 12 months from the grant of probate or letters of administration.

WNC interprets exemptions narrowly. If you believe your property qualifies, apply in writing with supporting evidence. Do not assume the exemption will be applied automatically.

What This Means for Council Tax Reduction

Any premium is part of the Council Tax charge for that property. Council Tax Reduction is for the property where you live as your sole or main home — you cannot claim CTR on a second or empty property.

However, if the premiums on an empty or second property are creating financial hardship that affects your ability to pay the Council Tax on your main home, you can still apply for Council Tax Reduction on that main home and potentially the Exceptional Hardship Fund if the 20% minimum payment is unaffordable.

If you are being charged a premium on a property that you believe should be your sole or main residence, contact WNC to clarify which address is recorded as your main home. Getting this wrong means paying the premium unnecessarily while also potentially missing out on CTR on your actual home.

Disputing a Premium

If WNC has applied an empty property or second home premium and you believe it is incorrect — for example, the property is actually occupied, or it qualifies for an exemption — write to [email protected] with your account number and evidence supporting your claim.

WNC must respond to your dispute within two months. If they uphold the premium and you disagree, you can appeal to the Valuation Tribunal for England. The Valuation Tribunal deals with liability disputes including whether a premium has been correctly applied.

Our West Northamptonshire Council Tax Reduction guide covers how statutory discounts, premiums, and means-tested reductions interact and includes guidance on which relief to apply for first.

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