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Council Tax Premiums

Council Tax Premiums

Milton Keynes City Council charges Council Tax premiums on certain long‑term empty properties and on second homes.

You can find full details of the charging arrangements in the Council Tax Empty Homes policy.

Second Home Premium

 

From 1 April 2025, a 100% Council Tax premium is charged on second homes. This is charged in addition to your normal Council Tax bill.

Second Home Premiums  Percentage increase
Empty and furnished properties 100%

For Council Tax purposes, a second home is a furnished property that you own or rent for your personal use but which is not your main residence.

Examples of second homes include:

  • holiday homes
  • job‑related accommodation
  • properties that are empty between tenants
  • properties you have inherited
  • properties that are for sale

If you live in more than one property, we must decide which one is your main residence for Council Tax purposes.
We may contact you to ask questions to help us make this decision.

In some circumstances, a premium will not be charged on a second home. These are known as exceptions.

If you believe an exception applies to your property, you can apply online.

Apply for an Exception

 

Long Term Empty Premium

Milton Keynes City Council charges a Council Tax premium on long‑term empty properties. This is charged in addition to your normal Council Tax bill.

For Council Tax purposes, an empty property is one that you own or rent, is substantially unfurnished, and is not your main residence.

Examples include properties that are:

  • empty between tenants
  • inherited
  • on the market for sale

If your property does not qualify for a reduction and has been empty and substantially unfurnished for 12 months or more, a 100% premium may be added to your Council Tax bill. The premium is applied once a property has been empty for 12 months, regardless of any change in ownership during that time.

If a property remains empty for longer periods, higher premiums apply.

Long term empty property premiums  Percentage increase
Up to 1 year No Premium
Between 1 and 5 years 100%
Between 5 and 10 years 200%
More than 10 years 300%

In some circumstances, a premium will not be charged. These are known as exceptions.

If you believe an exception applies to your property, you can apply online.

Apply for an Exception

Reset Period

If the property becomes occupied as a main residence, the premium will end from that date.

  • If the property becomes empty again within 6 weeks, the premium will apply immediately.
  • If the property is occupied for more than 6 weeks, the premium will not apply again until the property has been empty for a further 12 months.

A 50% Council Tax discount may apply to some second homes that are required for work purposes.

This discount is available where the property is necessary for the proper performance of employment duties, or where the liable person is a member of the armed forces.

While this discount applies, no Council Tax premium will be charged on the property.

A The property is provided to you or your spouse/civil partner by your employer due to your employment, and it is necessary for the proper performance of duties as stated in your employment contract (i.e., tied accommodation)  
B You are in the armed forces and have your main residence in the UK, provided by the Ministry of Defence, which is exempt from Council Tax under Class O.  

This discount is not applicable if:

  • you own a second property near your place of work but do not carry out your duties from that address (there must be a direct link between your role and the property, such as a caretaker or public house landlord)
  • one or both properties are outside England, Wales or Scotland
  • you are a member of the armed forces and are posted overseas — in this situation, the UK property is treated as your main residence
  • you are not the person liable for Council Tax at both properties (unless the property is provided by the MOD for employment duties)
  • you are a director or partner in the company providing the accommodation, unless:
    • you are a full‑time working director or partner, or
    • the company is non‑profit‑making or charitable

Evidence Requirements

A - You will need to supply your contract of employment or agreement confirming the accommodation is provided as part of your employment and the provision of occupying the property. You will also need to supply a copy of your Council Tax bill for your main residence.

B - If you are armed forces personnel and living in MOD accommodation, you will need to supply a copy of your solider assignment order or Licence to occupy the MOD accommodation.

How to Apply

To request this discount you will need to contact us online and supply the listed evidence requirement above.  

If your circumstances change and a Council Tax premium should no longer apply, you must tell us as soon as possible.

You should continue to pay your Council Tax as billed until you receive a revised bill.

The guidance below explains what to do, depending on your situation.

The premium should no longer be applied because: Action Required:
You think you will qualify for a reduction in council tax

You must apply for the discount or exemption, based on your circumstances. 

 
You have moved into the property You will need to contact us to tell us the property is now occupied. If you want us to consider removing the premium, you will need to provide evidence of the date you moved in.
Someone else has moved into the property You must tell us someone has moved into the property. 
For any other reasons If none of the above apply, but you believe the premium should not be charged, contact us and provide any supporting evidence.

If you wish to appeal against the council’s decision to apply a premium to your account or the refusal of a premium exception, you must first appeal directly to the revenues team. This can be done on our Council Tax Appeals webpage.

Please note that you cannot appeal against the level of which the premium has been applied. 

Council Tax contact information

Revenues Service, PO Box 5327, Civic, 1 Saxon Gate East, Central Milton Keynes MK9 3EJ