Wealden District Council
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Wealden District Council > Council Tax > Council Tax Discounts > Second home and long-term empty property premiums

Second home and long-term empty property premiums

There are two prescribed classes of second homes and two prescribed classes of long-term empty homes.

From the 1 April 2024, the Levelling-up and Regeneration Act 2023, allows councils to apply premiums on homes which have been empty for 1 or more years. From the 1st of April 2025 the act also allows councils to charge premiums on second homes.

Wealden District Council agreed on the 21 February 2024, that where a property has been continuously empty for between 1 and 5 years, we will charge a 100% council tax premium on top of the standard council tax charge. This premium will increase after 5 years and again after 10 years.

Second homes will be subject to a 100% premium on top of the standard council tax charge.

The following classes relate to empty and second homes

Class A – second homes

These are substantially furnished dwellings that are unoccupied and have a planning restriction preventing occupation for at least 28 days.

Class B – second homes

These are substantially furnished dwellings that are not used as anyone’s sole or main residence.

Class C – empty homes

These are unoccupied and substantially unfurnished dwellings.

Where a property has been continuously empty for between 1 and 5 years, we will charge a 100% council tax premium on top of the standard council tax charge. This premium will increase over time.

  • 100% for homes empty between 1 and 5 years
  • 200% for homes empty between 5 and 10 years
  • 300% for homes empty for over 10 years

More information can be found at the bottom of the page on the decision to introduce premiums.

The period a property is classed as being empty, starts from the first day that it is unoccupied and substantially unfurnished. A change in owner does not break this period. If the property was empty before you purchased it, you will still incur the premium once it has been empty for more than one year.

Class D empty homes

These are unoccupied and substantially unfurnished dwellings requiring major repairs or alterations and may qualify for the class M exception to the premium, (see below for further information)

A dwelling may be classed as uninhabitable if it is empty and needs or is undergoing major repairs. Major repairs can include structural alterations to the property.

The property must be

  • not lived in
  • unfurnished
  • undergoing or due to have major repair work

When considering major repairs we will look at:

  • substantial repairs to the structure of the property. This could be roofs, walls, foundations.
  • individual work, for example, installing central heating, new windows, or plastering may not be sufficient, but we would consider the overall effect of the work.
  • the cost and extent of the work needed to make the property habitable
  • general refurbishment or modernisation may not be sufficient

If you feel that your property may be classed as uninhabitable you will need to provide evidence that can include:

  • a schedule of work that is required
  • a surveyor’s report detailing the work needed to make the dwelling habitable
  • photographs
  • invoices or receipts for work undertaken or to be undertaken

Please email us at localtax@wealden.gov.uk providing as much detail as possible including evidence. We will contact you if we need further information.

The following classes relate to exceptions to long-term empty and second home premiums

Class E – Long-term empty homes and second homes

These are dwellings that are someone’s sole or main residence if they were not residing in job-related armed forces accommodation.

Class F – Long-term empty homes and second homes

This relates to annexes forming part of, or being treated as part of, the main dwelling.

You will need to tell us how your annexe is being used.

Class G – Long-term empty homes and second homes that are for sale

These are dwellings being actively marketed for sale.

The exception can apply for up to 12 months from the date that the dwelling was first marketed. You will need to provide.

  • a letter from the estate agent confirming the date that the property was first listed for sale
  • a weblink to show that the property is currently listed for sale

Class H long-term empty homes and second homes for rent

These are dwellings that are being actively marketed for let.

The exception can apply for up to 12 months from the point that the dwelling was first marketed for let.

You will need to provide:

  • a letter from the letting agent confirming the date that the dwelling was first marketed for let
  • a weblink showing that the property is currently available for let

If you are not using a letting agent, you will need to provide:

  • evidence showing the date that the property was listed
  • a link to the website where you are advertising the property

Class I – Long-term empty homes and second homes

A council tax exemption already exists for unoccupied dwellings where the occupier has died.

Once probate has been granted, a further six-month exemption is awarded as long as it remains unoccupied and has not been transferred to the beneficiary or sold to anyone else.

There is now an exception to the premium from:
  • the point probate is granted, or letters of administration are issued until either 12 months have passed, or
  • until the dwelling is sold
This period runs simultaneously with the exemption. So, when the exemption period ends, 6 months after probate, the exception will apply for 6 months more, then the premium will apply.

Class J – Second homes only

These are job related dwellings, where a person must live for the purpose of performing their work and the dwelling has been provided by a person’s employer.
Examples are:
  • headteachers of boarding schools who live in school accommodation
  • certain care workers who need to live on site
The exception to the premium does not apply if someone:
  • chooses to have an additional dwelling to be closer to work and has a family home elsewhere
  • is posted to a new location but keeps their previous address
We will need to see evidence that you must live in accommodation provided by your employer, for example a letter from your employer or a copy of your contract.

Class K – Second homes only

These are occupied caravan pitches and boat moorings which are not used as someone’s sole or main residence.

Class L – Second homes only

Seasonal homes
These are seasonal homes where:
  • year-round, permanent occupation is prohibited
  • specified for use as holiday accommodation
  • that have a planning condition preventing occupancy for more than 28 days continuously
We will need to see a copy of the planning condition. If you do not have a document, please provide us with the planning reference.

Class M – Long-term empty homes only

These are empty dwellings requiring or undergoing major repairs or structural alterations. This has a 12 month limit.
The exception may apply for up to 12 months if:
  • it requires, or is undergoing major repairs, or
  • it is undergoing structural alteration
If major repairs are completed in less than 12 months, the exception will still apply for up to 6 months or until the end of the 12-month period, whichever is sooner. This exception will only apply to empty homes, not second homes. The exception cannot apply again unless the dwelling has been sold.

If you think that your property falls into any of these exception classes please email us at localtax@wealden.gov.uk providing as much detail as possible including evidence. We will contact you if we need further information.

Decision to introduce premiums

The council’s decision to introduce premiums for empty dwellings after 1 year and premiums for second homes, was published on the 8 March 2024 in both the Sussex Express and the Kent and Sussex Courier.