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Council Tax Premiums

Council Tax Premiums

Milton Keynes City Council charges premiums on long term empty properties and from 1 April 2025 on second homes.

Details of Milton Keynes City Council charging policy for empty properties and second homes can be found in the Council Tax Empty Homes policy.

Second Home Premium

From 1 April 2025 Milton Keynes City Council will apply a 100% premium to second homes. 

For Council Tax purposes, a second home is a furnished property that you own or rent for your own personal use but is not your main residence. Examples of second homes include holiday homes, job related properties, properties that are empty in-between tenants, a property you have inherited and properties that are on the market for sale.

Second Home Premiums  Percentage increase
Properties which remain empty and furnished 100%

This premium is charged in addition to your normal Council Tax charge.

If you live in more than one home, we need to determine your main residence for Council Tax purposes. We may ask questions to identify your main place of residence.

If your second home is being charged a premium, there are some exceptions which may apply (situations where the premium will not be charged).

Apply for an Exception

 

Long Term Empty Premium

Milton Keynes City Council charges a premium on long-term empty dwellings. 

For council tax purposes, an empty property is a property that you own or rent which is unfurnished and not your main residence. Examples of empty properties include properties that are empty in-between tenants, a property that you have inherited and properties that are on the market for sale. 

If your property does not qualify for a reduction and it has been empty and substantially unfurnished for a period of 12 months or more (even if you have not owned it for that long), you may be subject to a premium of an additional 100% charge added on to your Council Tax bill. 

If the property has been empty for 5 years or longer, then a further premium may be charged. Please see below for further details:

Long term empty property premiums  Percentage increase
Properties which remain empty up to 1 year None
Properties which remain empty between 1 and 5 years 100%
Properties which have remained empty between 5 and 10 years 200%
Properties which have remained empty for more than 10 years 300%

This premium is charged in addition to your normal Council Tax charge.

This premium is charged once the property has been empty for one year irrespective of changes of ownership during that time.

If your empty property is being charged a premium, there are some exceptions which may apply (situations where the premium will not be charged).

Apply for an Exception

Reset Period

If the property becomes occupied as a main home, the long term empty premium will end from that date. However, if the property should become unoccupied again before the reset period (six weeks) has passed, the premium will be applicable once more immediately. If the property is occupied for more than six weeks, the premium will not apply again for 12 months from that date it became empty.

A 50% discount is available for properties classified as second homes, occupied exclusively for work purposes, and necessary for the proper performance of duties. This discount also applies to armed forces personnel who retain a property but have their main residence in Ministry of Defence (MOD) accommodation.

Whilst you qualify for this discount you will be exempt from paying a premium on your second home. 

The second home must fall into one of the following:

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 have a second property near your place of work but do not perform your employment duties from that address. There must be a direct link between your work and the property, such as caretaker, landlord of a pub, or school teacher.

· Both addresses are not within England, Wales, or Scotland.

· You are in the armed forces and posted overseas. At this point, the local property becomes your 'main residence' rather than a 'second home' since you have vacated your MOD accommodation.

· You are not the liable person for council tax at both properties (unless the property is provided by the Ministry of Defence for performing duties).

· You are a director or partner in the company providing the accommodation (unless you are a full-time working director/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 any of your circumstances change and the premium should no longer be applied, you will need to let us know as soon as possible. You must continue to pay as instructed until you are issued with a new bill. The guidance below will help you determine the best course of action.

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

You will need to apply for the discount or exemption according to your circumstances. 

 
You have moved into the property You will need to contact us to tell us you have moved into the property. If you want us to consider removing the premium, you need to provide evidence of the date the change took place.
Someone else has moved into the property You will need to notify us that someone has moved into the property. This can be done through our online form.
For any other reasons If none of the above conditions apply, but you are of the opinion that you should not be liable for the premium, please email us with any supporting evidence at counciltax@milton-keynes.gov.uk

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