Second Home Premium

From 1 April 2025 a Council Tax premium on second homes will be effective. This will mean a total Council Tax charge of 200% for second homes from 1 April 2025.

For Council Tax purposes, second homes are defined as furnished properties where no one lives, or the owner has a main home elsewhere. This premium will include properties that are not being used as a second home but have been left empty but furnished.

Unlike empty properties, the property does not have to be used as a second home for a specific amount of time before the premium will apply. The premium will be chargeable from the first day the property is considered a second home or periodically occupied.

The exceptions to this premium and more information about those exceptions can be found on the gov.uk website here.

We are now drawing up our policy detailing the full eligibility criteria for exceptions to the premium and how people can apply for an exception. We will provide more details once this has been agreed.