William Eichler 12 November 2025

Council approves 100% tax premium on second homes

Council approves 100% tax premium on second homes image
North Northamptonshire Council © Erhan Inga / Shutterstock.com.

North Northamptonshire Council has formally approved plans to introduce a 100% council tax premium on second homes.

Under the approved changes, empty properties that stand un-occupied for one year will face a 100% council tax premium from 1 April 2026—down from the current two-year threshold.

In addition, a new premium of 100% council tax on second homes will be introduced from 1 April 2027, for those properties which are furnished but not someone’s main residence.

The council says it currently has 3,138 empty homes in its area, including 453 classed as ‘long-term’ (empty for more than two years) and 2,685 empty for less than two years.

According to council leader Martin Griffiths, the move is 'an important step in meeting one of our commitments of the corporate plan which is to improve the standard of new and existing homes and ensuring housing supply meets demand.'

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