Premium charges on second homes and empty furnished properties
From 1 April 2024, councils in England were given the power to apply a 100% premium to substantially furnished homes that are not lived in. Councils must give 12 months’ notice before introducing the premium.
Rotherham did not introduce the premium in 2025. On 5 March 2025, the Council agreed to introduce a 100% premium from 1 April 2026
Second Home Premium Charges
A second home is a substantially furnished property where your main home is elsewhere.
From 1 April 2026, a 100% premium will apply.
If you have any questions, please submit an enquiry using the below online form:
Furnished and Empty Properties Premium Charge
Any property that is:
- Empty
- Furnished
- Not subject to an exemption
will have a 100% premium applied during all empty periods from the 1 April 2026.
Exceptions to Furnished Premiums
From 1 April 2026 there are circumstances where a premium may not be charged.
- The property is being actively marketed for sale (12‑month limit)
- The property is being actively marketed for let (12‑month limit)
- The property is a job‑related dwelling
- The property would be your main residence if you were not living in job‑related armed forces accommodation
- The property is a seasonal home where year‑round occupation is prohibited, or planning conditions limit continuous occupancy to no more than 28 days
- Occupied caravan pitches and boat moorings where your main residence is elsewhere
If your property falls under one of these exceptions, use the relevant link below to view the guidance and make an application if applicable.
