Council Tax Premium in North Norfolk: Second Homes and Empty Properties
Written by Scott Jones, founder of PropertyKiln · Last updated
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North Norfolk is going hard: double council tax on second homes from April 2025, and up to 400% total for the longest-term empties, with those levels confirmed for 2026-27.
Second homes - premium and definitions
Current second-home premium
From 1 April 2025, a 100% premium applies to second homes in North Norfolk, so you pay 200% council tax on each qualifying property.
The 2026-27 Council Tax Discounts and Premiums Determination confirms this 100% second-home premium continues in 2026-27.
The original decision to introduce the premium was taken at Full Council on 22 November 2023, to start in 2025-26 in line with Levelling Up and Regeneration Act 2023 notice rules.
How North Norfolk defines a "second home" vs main residence
Council tax notes: second homes (Class B) are "properties that are furnished but where no-one lives in them as their main residence".
The FAQs page spells it out again: the premium applies to "all properties which are both furnished and no one's main home", even if you would not personally call it a "second home".
Sole/main residence follows standard council tax practice: where you normally live, keep your belongings, are registered with GP, etc., and you only have one main residence at a time.
If your place in North Norfolk is furnished and not genuinely someone's main home, the council will treat it as a second home and charge double council tax from April 2025 onwards.
Long-term empty property premiums
North Norfolk uses stepped premiums based on how long the property has been unoccupied and unfurnished, and has recently moved to a 12-month trigger.
Current empty-home premium bands (2026-27)
The "Council Tax premium charges for empty properties" page and the 2026-27 determination set out the structure:
| Duration empty and unfurnished | Premium | Total council tax |
|---|---|---|
| Under 12 months | No premium | 100% (standard) |
| 12+ months (from 1 April 2024) | +100% premium | 200% total |
| 5+ years (60+ months) | +200% premium | 300% total |
| 10+ years (120+ months) | +300% premium | 400% total |
Key points:
- The premium is linked to the property, not the owner: if you buy a house that has already been empty long enough to attract a premium, you inherit that higher charge immediately.
- The Council Tax Discounts and Premiums Determination explicitly says these empty-premium levels are to continue in 2026-27, subject to listed exceptions.
Exceptions and exemptions
Where the empty-home premium does not apply
The council's determination and the public notice summarise the exceptions:
The empty-property premium applies to dwellings that are unoccupied and unfurnished and have been so for 12 months, unless they qualify for an exception.
The determination confirms the premium "cannot apply to homes that are empty due to the occupant living in armed forces accommodation for job-related purposes, or to annexes being used as part of the main dwelling", in line with national rules.
Appendix C (referred to in the determination) adopts the statutory exception categories for empty-home premiums under sections 11B and 11D LGFA 1992:
- Certain probate / letters of administration cases for a limited time.
- Job-related dwellings that must be kept available for an employee or office-holder.
- Some dwellings that are genuinely not capable of occupation (severe structural issues), where the Revenues Manager can disapply the levy.
The key takeaway is that there is a narrow, legislation-driven list and most garden-variety empties will be charged.
Second-home premium exceptions
The second-home premium is also subject to a limited set of exceptions.
The 2026-27 determination says the 100% second-home premium applies "subject to the second home premium exceptions shown in Appendix C".
From the determination and national guidance, those exceptions include:
- Second homes only created because the taxpayer is required to live in armed forces accommodation.
- Job-related second homes where the property has to be available for work.
- Some categories of seasonal or non-year-round caravans / chalets defined in the determination (Appendix A) that get different discounts or are not hit by the premium.
There are narrow statutory exceptions, mainly armed forces and job-related homes. If you think you qualify, you must tell the council; they will not assume it.
Appeals - how to challenge a premium
North Norfolk uses the standard England route:
- Write to the council tax team and ask them to reconsider the classification or premium, explaining why the property is not a second home / long-term empty or why an exception applies.
- Provide evidence: tenancy agreements, utility bills, electoral registration, marketing details if it is genuinely for sale or let, probate paperwork, employment contracts, etc.
- If the council does not change the decision, appeal to the Valuation Tribunal for England about the premium, discount or liability.
Challenge it in writing with evidence. If they refuse, you can appeal to the Valuation Tribunal.
Contact details
- Phone (Council Tax / Revenues): 01263 516000 (main switchboard, ask for Council Tax / Revenues).
- Online: council tax enquiry and change-of-circumstances forms via the "Council Tax" section on the North Norfolk District Council website.
- Postal: North Norfolk District Council, Council Offices, Holt Road, Cromer, Norfolk, NR27 9EN.
Number of second homes and revenue raised
How many second homes in North Norfolk?
A Facebook announcement from the council when the premium was agreed states that "North Norfolk has one of the highest proportion of second homes in the country" and that the 100% premium "will raise GBP 1.7m" a year towards tackling the housing crisis.
The council tax base paper notes that Norfolk County Council's share of the extra income from the second-home premium in North Norfolk alone would be GBP 5-6 million, implying a sizeable number of chargeable second homes in the district.
Revenue raised and expected from premiums
- North Norfolk's 2025/26 budget report confirms that for the first time it will collect a 100% second-homes premium at 100% of the council tax charge, alongside a modest 1% tax-base increase.
- The same council comms post says the second-home premium is expected to raise GBP 1.7 million per year for North Norfolk District Council itself, separate from the county's share.
- A council tax base calculation report notes that Norfolk County Council's element from North Norfolk charging this premium would be GBP 5-6 million, which implies a multi-million-pound total pot once police and other preceptors are included.
North Norfolk expects about GBP 1.7 million a year directly, and several million more across the wider precepting authorities, from its new double-council-tax premium on second homes.
Timeline and future changes
Second homes: Decision made November 2023 to introduce a 100% premium from 1 April 2025. 2026-27 determinations confirm this 100% second-home premium continues, with no proposal to increase above 100% or introduce extra bands by duration.
Empty homes: Long-term empty premiums at 100% / 200% / 300% above the normal charge are in place for 12+ months, 60+ months and 120+ months respectively, using the post-Levelling Up Act power to trigger from 12 months instead of 24. The 2026-27 determination keeps those levels and the same exception framework in place.
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