Empty homes premium in Lincoln
Lincoln charged an empty homes premium at October 2025 on 277 long-term empty homes. Premium rates recorded by MHCLG:
| Empty for | Premium |
|---|---|
| 1–2 years | Not reported separately |
| 2–5 years | 100% |
| 5–10 years | 200% |
| 10 years + | 300% |
Holiday lets on business rates in Lincoln
The 2026 business rates list has 140 self-catering holiday lets in Lincoln, with a median rateable value of £2,800; 99% have a rateable value of £12,000 or less. A holiday let pays business rates instead of council tax if it was available to let for at least 140 nights and actually let for at least 70 nights in the last 12 months.
Exceptions you can apply for
The premium should not apply if the home falls in a national exception class, for example: an annexe (Class F), actively marketed for sale or let (Classes G and H, up to 12 months), recently granted probate (Class I, up to 12 months), a job-related home (Class J), or a seasonal home that planning rules stop being used as a main home (Class L). Apply to City of Lincoln Council with evidence. All exception classes and rules.
If the property is let to a tenant as their main home, it is not a second home. For landlord duties in Lincoln, see licensing in Lincoln and the landlord database (your region: East Midlands, register by 14 May 2027).