Council Tax premiums

Long-Term Empty Homes Premium

The Council will apply an additional council tax charge, called a premium, in respect of properties that have been empty for 2 years or longer. For council tax purposes, an empty home can be described as a property that is ‘unfurnished and unoccupied’.

The Empty Homes Premium will apply at the following levels, except where statutory or local exceptions apply :

  1. 100% in respect of any dwelling that has been unoccupied and substantially unfurnished for at least 2 years but less than 5 years (2 x charge).
  2. 200% in respect of any dwelling that has been unoccupied and substantially unfurnished for at least 5 years but less than 10 years (3 x charge).
  3. 300% in respect of any dwelling that has been unoccupied and substantially unfurnished for at least 10 years (4 x charge).

It should be noted that this 2-year period does not restart if there is a change in the ownership of the property – it relates to the property and always runs from the first day that the property became unoccupied and substantially unfurnished.

Second Homes Premium

The Council will apply an additional council tax charge, called a premium, in respect of properties that are classed as second homes. For council tax purposes, a second home can be described as ‘a furnished property that is not used as an individual’s main place of residence’.

From 1st April 2025, Derbyshire Dales District Council will charge a 100% premium (resulting in double council tax) on second homes, except where statutory or local exceptions apply.

If you don’t qualify for an exception, the additional charge could be removed by bringing your property back into use. This could be by using the property as your main residence, selling it or allowing it to be rented by someone else as their main home. Please contact us (This email address is being protected from spambots. You need JavaScript enabled to view it. or 01629 818222) if this is the case, so that we can arrange an appointment to visit your property, if necessary.

Exceptions to council tax premiums

It is not the intention of the District Council to penalise those who are genuinely trying to bring their dwelling back into use as their sole/main residence.

The Government has announced certain statutory exceptions where individuals will not have to pay the council tax premium on second homes or long-term empty homes in specific circumstances. Instead, council taxpayers with an exception will continue to pay the standard rate of council tax. To supplement the statutory exceptions set by the Government, Derbyshire Dales District Council has approved 3 additional local exceptions.

All exceptions, both statutory and local, come into effect from 1st April 2025. The exceptions for both long-term empty homes and second homes are listed below. Please note that certain statutory and local exceptions have a time limit, e.g. the exception only lasts for 12 months.

Statutory Exceptions

Long-term empty homes and second homes

  • Class E: Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
  • Class F: Annexes forming part of, or being treated as part of, the main dwelling
  • Class G: Dwellings being actively marketed for sale (12 months limit)
  • Class H: Dwellings being actively marketed for let (12 months limit)
  • Class I: Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)

Second homes only

  • Class J: Job-related dwellings. An exception to the second homes council tax premium will apply where a person’s main residence is in England, Scotland or Wales and is classed as a job-related dwelling. For this purpose, a job-related dwelling is one that is provided by a person’s employer for the purposes of performing their work. Examples include headteachers for boarding schools who are required to live in school accommodation, or certain care workers who need to live on site to carry out their role.
  • Class K: Occupied caravan pitches and boat moorings.
  • Class L: Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously

Long-term empty homes only

  • Class M: Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)

Local Exceptions

Long-term empty homes and second homes

  • Job-related dwellings (armed forces) Where a person in the armed forces has their main residence near their work, but that accommodation is not provided by their employer as part of their service

  • Age-designated property that is being actively marketed for sale or rent (a further 12 months following the expiry of the statutory exception)

Long-term empty homes only

  • Property that is listed or in a conservation area and that is undergoing improvements that are substantial and there is a delay to such improvements through no fault of the homeowner. This exception would be applicable for up to 12 months relating to long-term empty homes where all the following qualifying conditions are met (and the application is approved by Director of Housing):
    • Listed properties (Grade 1 listed, Grade 2* and Grade 2) and properties in conservation areas.
    • The property must be a long term empty property as evidenced by Council Tax records and confirmed to meet the current qualifying criteria for the Empty/Uninhabitable major works exception.
    • The owner has investigated delisting for Council Tax and can provide evidence that the application for delisting has been rejected by the Valuation Agency.
    • The owner confirms that the property is intended to be used as a permanent residence either for themselves or another permanent household via an Assured Tenancy following the completion of renovation/major works.
    • Property that is listed or in a conservation area and that is undergoing improvements that are substantial and there is a delay to such improvements through no fault of the homeowner. This exception would be applicable for up to 12 months relating to long-term empty homes where all the following qualifying conditions are met (and the application is approved by Director of Housing):
    • Where substantial home improvements are planned, required or being undertaken and Derbyshire Dales District Council are satisfied that there is a delay to such improvements through no fault of the homeowner.

If you think you've been wrongly charged

If our records indicate that your property is a long-term empty or second home you will be charged a council tax premium, unless the Council is aware that a statutory or local exception applies in your case. If your bill shows a council tax premium and you think that your property should not be classed as a second home or a long-term empty home, or that might be eligible for an exception, you should contact our revenues team on 01629 818222 or via email at This email address is being protected from spambots. You need JavaScript enabled to view it. so that we can assess whether an exception would apply to your circumstances.

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