Milton Keynes City Council charges a premium on long-term empty dwellings. These are homes that have been unoccupied and unfurnished for at least one year. The one-year period starts from the date the property first became empty. It does not restart if there is a change of owner.

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

If your property falls into a category above, the relevant premium charge will be included in your council tax bill.

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.

From 1 April 2025 Milton Keynes City Council will apply a 100% premium to second homes. A second home is a property which is furnished but no-one lives in the property as their main home.

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.

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

If you are contractually required to live elsewhere as part of your employment, then you may be eligible for a 50% discount. You will need to provide a copy of your employment contract confirm this.

If you think you are entitled to this reduction you should email us at counciltax@milton-keynes.gov.uk

Under certain circumstances the council will consider exceptions where a premium may not apply. These exceptions are:

Apply for a Premium Exception

The following conditions apply where an exception is in respect of a property being actively marketed for sale or let

• the same owner may only make use of the exception for a particular dwelling marketed for sale once.
• the exception may be used again for the same dwelling if it has been sold and has a new owner.
• the same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings has been let for a continuous period of at least 6 months since the exception last applied.

The government has issued guidance on Council Tax premium exceptions

Each application will be considered on its individual merits, with due regard to the government guidance. Exceptions will not be considered without completing an application. 

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.

Appeals against the application of a premium should be made to the Council Tax team , counciltax@milton-keynes.gov.uk . If the applicant remains unhappy with decision of the Council an appeal may be made to the Valuation Tribunal within 2 months of being notified of the decision by the Council. No appeal can be made against the level of the premium that is applied.