FAQs: Council Tax premium for second homes

The premium will be charged for all properties which are both furnished and no one's main home. 

Although these properties are commonly called 'second homes', the premium applies to any property that meets the criteria. There is no limit to the number of second homes a person can be liable for Council Tax.

There are exceptions to the premium for certain properties.

No. The legislation says that the Council has to make a determination to charge a premium on second homes at least 12 months in advance. The decision to charge the premium was made by the Full Council on 22 November 2023, to take effect from 1 April 2025.

The government's Valuation Office Agency, which is part of HMRC, are responsible for dealing with requests for properties to be moved into business rates. This change is not something we can do.

You can find more information on our holidays lets page. Until the Valuation Office Agency removes your property from the Council Tax List, any Council Tax, including the second home premium, must be paid.

The Council Tax charge is based only on your property band, adjusted for discounts, premiums or levies. The amount of Council Tax you pay contributes to the provision of all services across the district. It is not related to the amount of services you use personally.

Yes. However, if your property is available to let for more than 20 weeks a year, and you let it out for more than 10 weeks a year to people other than your family and friends, you should contact the Valuation Office so they can check whether your property should still pay Council Tax.

Find more information on our holidays lets page.

The premium will be charged for any property which is furnished and no one's main home.

The Council Tax payer does not need to be a private individual. Companies or charities that own properties that meet these criteria are also liable to pay the premium.

No. HMRC's rules are different, and you should get proper financial advice if you need further information on any tax implications.

For Council Tax purposes, you must state which property you consider your main home. We will not usually accept a claim that partners and families have their main homes in different places unless you can prove that you each have your main residences at different addresses. We will carry out further checks to verify these applications.

We take any attempt to evade paying the premium seriously. We will check any claims that a property is now occupied as a main home and will ask you to provide evidence that you have moved home. We will request information about where you are registered with your GP, dentist, and where any children attend school. We can also require copies of utility bills, make enquiries with credit reference agencies, and check with other councils to validate claims before removing a second home premium.

Properties that are genuinely being marketed for sale at a reasonable price will receive an exception for a maximum of 12 months. This 12-month period starts when the property is first marketed and will end when the property is sold or when the 12 months have expired, whichever is first.

The factors we will consider when assessing whether a property is being actively marketed for sale or let may include:

• whether the property is clearly advertised for sale or let
• whether the property is being marketed at a fair market value
• whether there are any artificial barriers on the dwelling preventing sale or let
• whether the dwelling has an Energy Performance Certificate (EPC)
• whether any other reasonable steps are being taken to market the dwelling for sale or let

No. The same owner may only use the exception for a particular dwelling marketed for sale once.