Salford Council Tax Empty Home and Second Home Premiums

The 100% Premium on Long-Term Empty Properties

Since 1 April 2024, Salford City Council charges a 100% council tax premium once a property has been unoccupied and substantially unfurnished for more than one year. That means you pay 200% of the normal council tax — the standard charge plus the premium.

For properties that remain empty for five years or more, the premium rises to 200%; at ten years or more, it rises to 300%.

The premium was enabled by the Levelling-up and Regeneration Act 2023 and is designed to discourage landlords and owners from leaving homes empty when there's demand for housing.

The 100% Premium on Second Homes

From 1 April 2025, Salford also charges a 100% premium on furnished second homes — properties that are not anyone's main residence but are kept furnished. The same 200% total applies.

This catches holiday homes, inherited properties being kept "just in case," and furnished investment properties that aren't being rented out. If you own a long-term empty, unfurnished property and a separate furnished second home, the applicable premium can apply to each property.

Statutory Exceptions

Not every empty or second property attracts the premium. Salford lists these premium exceptions:

• Properties being actively marketed for sale or let — the exception can last up to 12 months from when marketing starts, and ends sooner if the property is sold, let, or no longer actively marketed
• Properties undergoing major structural repair — a 10% discount may apply for up to 12 months. If Salford awards that discount and the work is completed within 12 months, a premium exception applies for the remainder of that period; cosmetic modernization does not qualify
• Properties in probate — the estate may be exempt while the property remains empty until probate is granted. A further six-month exemption may apply after probate if the property remains empty and has not been transferred or sold; an additional premium exception may then apply for up to six months or until ownership changes
• Furnished homes that would be a service member's main residence — if they are living in job-related armed forces accommodation
• Unoccupied, furnished annexes — if they form part of, or are treated as part of, the main property
• Seasonal homes — if planning conditions restrict year-round use, prevent occupation for more than 28 consecutive days, and identify the property as holiday accommodation rather than a main residence

Apply through Salford City Council's form for a discount, exemption, or premium exception; the council will assess which one applies and its conditions.

How This Relates to Council Tax Reduction

Council Tax Reduction applies to your main residence only. You can't claim CTR on a second property or an empty property — CTR is specifically for the dwelling you occupy as your sole or main home.

However, if you're a Salford resident whose main home carries a council tax liability and you qualify for CTR, the premium on a separate property doesn't affect your CTR claim. They're assessed independently.

Where the two intersect is when someone inherits a property and suddenly faces council tax on two dwellings. If the inherited property is caught by the empty or second home premium, the total council tax burden across both properties can be significant — making it even more important to claim CTR on your main home if you qualify.

For the full CTR application process and Salford's income band tables, the Salford Council Tax Reduction guide covers the claiming steps.

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