Unoccupied and furnished properties (second homes)

A second home is a furnished property that you own or rent but is no-one's main home. This includes properties that are empty for more than 12 months between tenants or only used occasionally.

Second home premium

The government updated Council Tax legislation included in the Levelling Up and Regeneration Act 2023, which amends the Local Government Finance Act 1992.

The change means that from 1 April 2025, for second homes, a 100% Council Tax premium could be applied (in addition to the standard Council Tax liability). Gateshead Council did not implement a premium from 1 April 2025. However, we have implemented the premium from 1 April 2026.

From 1 April 2026, the following charges apply:

100% Council Tax charge + 100% premium = 200% payable

You will be charged the extra 100% premium from the date it becomes a second home. The cost of your bill will double immediately.

A second home premium cannot be applied to:

• properties currently classed as exempt from Council Tax
• an unoccupied home which is the sole or main residence of a serving member of the armed forces (a discount is available for this)
• an unoccupied annexe in a property which is being used as part of the main home in a property

Exceptions to the second home premium

There are exceptions where a premium is not charged. These have been decided by central government. The exceptions only apply to the premium. They do not affect the standard rate of Council Tax.

The exceptions relevant to second homes are:

• properties being actively marketed for sale (for a maximum of 12 months from when first put on the market)
• properties being actively marketed for let (for a maximum of 12 months from when first put on the market)
• job-related accommodation (a discount is available for this)
• annexes which form part of (or are being used as part of) the main property
• properties which were previously exempt under Class F (deceased taxpayer), and probate or letters of administration have been granted (for a maximum of 12 months)
• occupied caravan pitches and boat moorings
• seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation, or planning conditions prevent occupancy for more than 28 days continuously

If a second home meets more than one exception, the exceptions may follow one after the other.

Apply for an exception to the premium

If a second home becomes occupied

You must tell us the new occupier's details and the date they moved in within 21 days. We may need to inspect the property.

Tell us about a change

Discounts

Some second homes qualify for a discount as well as not being subject to the second home premium.

Job-related accommodation

If you have two homes and an employer provides one of them you may qualify for a 50% job-related discount if certain conditions apply:

• the duties of the job make it necessary for you to live there (for example, a publican who owns their own home, but their contract states they must live in the pub they run)
• the accommodation is provided for the better performance of the duties of the employment, and it is usual for employers to provide accommodation (for example a caretaker or church minister)

Apply for job-related accommodation discount (PDF, 99 KB)(opens new window)

Please provide a contract of employment or a letter from your employer confirming the property is provided by them. It should also explain why you must live there.

Armed forces discount

A property which is unoccupied because the person who would normally live there is serving in the armed forces (and is living in accommodation provided by the armed forces) may be entitled to a discount.

Apply for armed forces discount (PDF, 99 KB)(opens new window)