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Council Tax - Second Homes

Council Tax - Changes to second homes

The Council has resolved to charge second homes a maximum premium of 100% from 1st April 2025.

Unlike Empty Homes, there is no requirement for a property to have been used as a second home for a fixed period of time before the premium can apply.

Details of the exemptions to the premiums can be found in our policy.

 

Exceptions to the second home premium

The additional premium does not apply to: 

  • annexes used as part of the main home 
  • job related accommodation 
  • occupied caravan pitches and boat moorings  

These exceptions have been set by the Government. Find further guidance on exceptions to the second homes premium on GOV.UK.  

Time-limited exceptions  

Some properties may qualify for a 12-month exception. These include: 

  • if you are selling or letting the property 
  • if the property is in probate (following the legal process after someone dies) 
  • if there are existing restrictions on how you can occupy the home. 

Seasonal Homes with Occupancy Restrictions 

A 12-month exception applies to seasonal homes where year-round or permanent occupation is prohibited. 

This exception applies if there are occupancy restrictions set when the property’s planning permission was granted. These restrictions include: 

  • preventing occupancy for a continuous period of at least 28 days in a one-year period 
  • the property cannot be occupied as someone's main home 
  • the property is only available for holiday use 

Properties actively marketed for sale or let 

A 12-month exception applies to properties that are actively marketed for sale or let at a reasonable price.  Marketed for sale includes: 

  • freehold properties 
  • leasehold properties with a lease of 7 years or more 

The 12-month exception starts from the date the property is first marketed for sale or let. 

If you sell or let the property within the 12-month period, the exception will end. 

No further exceptions will be granted unless the property has been sold or a tenancy has been granted for a term of 6 months or more. 

Probate 

This 12-month exception also applies to properties following the grant or probate or letters of administration being issued

 

Appeals/Hardship

There may be circumstances where the implementation of these changes may cause exceptional hardship to a taxpayer. In such cases, the Council will consider applications for a reduction in liability under its Section 13a (1) (C) of the Local Government Finance Act 1992 - Reduction in Council Tax liability policy.

Where such an application is received, it will be considered on an individual case basis taking into account the circumstances of the taxpayer and the situation regarding the level of the Council Tax charged. Should the taxpayer be aggrieved by any decision of the Council, a further right of appeal will be with the independent Valuation Tribunal.