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Second homes
On 6 March 2024, Cumberland Council adopted a 100% Council Tax premium to unoccupied and furnished properties that is no one's sole or main residence (commonly referred to as second homes), with effect from 1 April 2025.
This means 200% Council Tax is payable from 1 April 2025.
Prior to 1 April 2025, furnished second homes are subject to 100% Council Tax.
Apply for an exception
You will need to apply for an exception to the Council Tax premium for your second home.
You must apply in the area the second home is located.
Allerdale area
Apply if you live in Allerdale
Carlisle area
Copeland area
Unoccupied and substantially unfurnished properties
Up to 31 March 2024, if your property is unoccupied and substantially unfurnished, you may be entitled to a 100% discount for up to three months.
From 1 April 2024, if your property is unoccupied and substantially unfurnished, you may be entitled to a 100% discount for up to one month.
Uninhabitable property under repair
Up to 31 March 2024, if your property is undergoing major repair, you may be entitled to a 75% discount for as long as it remains in that state, or for one year (whichever is the lesser time). We may need to inspect the property to confirm eligibility. You will need to include dated photographs or a surveyor's report with your application.
From 1 April 2024, no discount applies and 100% Council Tax is due.
Properties empty for one year or more
Unfurnished properties vacant for between one and five years are subject to a 100%
premium, resulting in 200% council tax payable.
Unfurnished properties vacant for between five and ten years are subject to a 200%
premium, resulting in 300% council tax payable.
Unfurnished properties vacant for more than ten years are subject to a 300% premium,
resulting in 400% Council Tax payable.
The premium is added to the property and does not factor in changes in liability. If you are
considering purchasing a property that has been empty for some time, you may be charged the premium immediately.
The empty homes premium will be added to all properties which have remained empty and
unfurnished for more than one year, regardless of how long the current owner has had the
property, except for when the property:
- is the main residence of a member of the armed forces absent as a result of such service
- forms part of a single property (for example, an annex) which is being treated as part of the main dwelling by a resident of that property
The Levelling Up and Regeneration Act alters the legislation regarding premiums, and
these will be charged to properties empty and unfurnished after one year from 1 April 2024. The council expects to receive secondary legislation confirming exceptions to the premium in due course.