Council Tax and empty properties
Second home premium
From1 April 2025 all properties that are classed as a second home will be subject to a 100% Council Tax premium as well as the standard 100% charge. A second home is a generic term which includes properties where:
- there is no resident at the property; and
- the property is substantially furnished
Examples of second homes can include holiday homes, and furnished properties where the resident has moved out or passed away. However, this is not an exhaustive list.
You may have received a letter dated 7 February 2025 from us regarding your second home. If you your second home is now your main home please contact us.
If your second home has either recently become let or sold, please tell us.
The provision given to local authorities to charge a premium is intended to be a tool to help local authorities to:
- bring properties back into full time use and to provide safe, secure and affordable homes
- support local authorities in increasing the supply of affordable housing and enhancing the sustainability of local communities
There are some exceptions to the second homes premium being applied.
