You need your 12 digit council tax reference number to apply for second home or long-term empty property exception. It's on your bill, under the address. Or you can complete this online form to find your council tax reference number.
Long-term empty property premium
Newcastle City Council is committed to reducing the number of empty homes in the area in order to reduce the negative impact empty properties have on neighbourhoods and to increase the supply of affordable housing in the city.
To help us do this, the following premium charges apply to empty properties as detailed below:
- between 1 and 5 years a premium of 100% will be charged
- between 5 and 10 years a premium of 200% will be charged
- over 10 years a premium of 300% will be charged
The premium applies to the property and is calculated on the length of time the property has been empty, so a change in ownership or tenancy will not affect the premium charge if the property has remained empty.
Second Homes Premium
The Government have made changes to 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, a 100% council tax premium is applied and payable in addition to the standard council tax liability in respect of ‘Second Home’ dwellings. The definition of a second home for council tax purposes is a dwelling that meets the following conditions:
- there is no one living in the property as their sole or main residence, and
- the dwelling is substantially furnished.
If a property is currently classed as a second home, from 1 April 2025 you can be charged up to 2 times your normal Council Tax.
Exceptions to the long term empty and second home premium
There may be circumstances where it is inappropriate for a premium to be charged and Government has made regulations to provide exceptions to these premiums which will come in to effect from 1 April 2025.
The exceptions only exclude dwellings from premiums, they do not affect the standard rate of council tax the dwelling may be liable for.
The regulations provide 9 classes of dwellings which are excluded from the council tax premiums as detailed below:
| Classes of dwellings | Application | Definition |
|---|---|---|
| Class E | Long-term empty homes and second homes | 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 | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling |
| Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Class J | Second homes only | Job-related dwellings |
| Class K | Second homes only | Occupied caravan pitches and boat moorings. |
| Class L | Second homes only | 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 |
| Class M | Long-term empty homes only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
More information on the premiums and exceptions for long term empty properties and second homes can be found in our Long term empty property and second homes premium protocol.
Premium exception applications
Please note, to prevent fraudulent applications when applying for a premium exception, we may ask for additional evidence, which may include:
- utility bills showing usage,
- signed tenancy agreements,
- confirmation that a property is being marketed at a fair market value,
- evidence to reflect when a property was advertised for sale or let,
- any other evidence which may be relevant in considering your application.
Apply for a long term empty property exception
If your property has been unoccupied and substantially unfurnished for a long period of time and you think that you meet the qualifying criteria for an exception you must complete the Long term empty property: Exception application form
Apply for a second home exception
If your property is substantially furnished but no one lives there as their sole or main residence and you think that you meet the qualifying criteria for an exception, you must complete the Second homes premium: Exception application form.
Exceptions may apply in succession where the dwelling meets the necessary criteria. Councils may add extensions to exceptions as a part of their determination or may provide support through discretionary reductions using powers under section 13A of the Local Government Finance Act 1992
Advise us of change in circumstances
If a long-term empty property or second home becomes occupied
- you must notify us of the new occupier’s details and the date that they moved in within 21 days
- we may need to carry out an inspection of the property
- evidence will be needed if we are not notified promptly
If a long-term empty property or second home has been sold
If you are no longer the owner of the long term empty property or second home and therefore will not be responsible for paying council tax you must advise us within 21 days.
To tell us you are selling a property you will need to provide the following:
- your council tax reference number for the property which is to be sold
- full address details of the empty property or second home
- full address details of the property that you live in
- solicitors' details
- new owner or occupier details
and email us using council.tax@newcastle.gov.uk