Shropshire Council Tax Empty Property and Second Home Premium: What You Pay

Second Home Premium: 100% Extra from 2026/27

Using powers granted by the Levelling-up and Regeneration Act 2023, Shropshire Council now levies a 100% council tax premium on second homes. A second home is a property that is substantially furnished but has no one living in it as their sole or main residence. If you own a furnished holiday let, a weekend retreat, or any other property that is not your primary home and is kept furnished, you pay 200% of the standard council tax — the full bill plus a 100% premium on top.

This is not a small number. For a Band D property in Shropshire, total council tax in 2026/27 (including all precepts) is substantial, and doubling it makes second-home ownership in the county a significant ongoing cost. The premium applies whether or not the property is occasionally used or let out.

Long-Term Empty Property Premiums

Empty properties — those that are unoccupied and substantially unfurnished — follow an escalating premium schedule:

• Year 1: No premium. The standard council tax rate applies (with no single person discount, since nobody lives there).
• After 1 year empty: 100% premium — total liability is 200% of the standard charge.
• After 5 years empty: 200% premium — total liability is 300%.
• After 10 years empty: 300% premium — total liability is 400%.

The clock starts from the date the property became unoccupied and unfurnished. Shropshire Council monitors this, and the premium is applied automatically once the qualifying period is reached.

Short-Term Exemptions for Empty Properties

Certain empty properties qualify for temporary exemptions that pause the council tax clock:

• Class C (formerly): Unoccupied and substantially unfurnished properties were historically exempt for a short period. Most councils, including Shropshire, have reduced or eliminated this initial exemption period. Check with Shropshire Council's revenues team for the current discount (if any) on newly-vacated unfurnished properties.
• Probate properties: A property that is empty because the owner has died may qualify for an exemption for up to six months after probate is granted (Class F exemption). The exemption covers the period from death to grant of probate, plus six months.
• Properties undergoing major repair or structural alteration: A Class D exemption may apply for up to 12 months if the property is uninhabitable due to building work.
• Repossessed properties: A Class L exemption covers properties in the possession of a mortgage lender.

Once any temporary exemption expires, the empty property premium schedule begins.

What This Means for Council Tax Reduction

Empty property premiums and second home premiums are separate from the Council Tax Reduction scheme. You cannot claim Council Tax Reduction on a property you do not live in — CTR applies only to the property that is your sole or main residence. The premiums exist specifically to discourage leaving homes empty or holding second homes in areas with housing pressure.

If you own an empty property and are struggling with the premium charges, your options are limited to either bringing the property back into use (which removes the premium), selling it, or discussing a payment arrangement with Shropshire Council. If you are in financial difficulty across the board — including your primary residence's council tax — free debt advice from StepChange, National Debtline (0808 808 4000), or Citizens Advice Shropshire (03444 99 11 00) can help you assess the full picture.

For residents living in their main home who need help with their council tax bill, the Shropshire Council Tax Reduction guide covers the full means-tested scheme, including who qualifies and how much support the working-age and pensioner schemes provide.

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