For Council Tax purposes, a "second home" is a furnished property for personal use but is not your main residence, or is simply unoccupied but furnished. The Levelling Up and Regeneration Act allows local authorities to charge a premium on second homes.
From 1 April 2025, we will charge an additional 100% premium levy on second homes. This was approved at a meeting of full council held on 30 November 2023. Read minutes of the meeting to learn more about this decision.
If your property is classified as a second home, the additional charge will show on your 2025-26 annual bill.
Premium exceptions
There are some exceptions to the second home premium. These exceptions include:
A 12-month exception to the second home premium applies to properties that are actively marketed for sale or let. The exception runs from the date the property is first advertised for sale or let, until the end of the exception period, or until the property is no longer actively marketed, sold, or let (whichever is sooner).
This exception can be used only once. For example, if the property is taken off the market after 6 months, and then put back on the market at a later date, no further exception will apply.
This exception applies for 12 months from the date probate is granted, or until the property the ownership changes or is occupied, (whichever is sooner).
An exception to the second homes premium applies for annexes which form part of a single property including at least one other dwelling. The exception applies to annexes being used as part of the main residence.
An exception applies if the property is provided to you, or to your spouse/civil partner/partner, because of your employment and it is necessary for the performance of duties (as stated in your employment contract), e.g. your employment contract requires you to live there.
No exception can be given if you own the property in question or simply choose to live there to be closer to work.
A pitch occupied by a caravan and a mooring occupied by a boat are exempt from the second homes premium.
The second home premium does not apply to properties that have planning restrictions or other conditions on occupation or use which prevent year-round occupation.
Claim second home premium exception online
We will review all properties that we have listed as a second or holiday home. If the classification of your property is incorrect and your property is occupied as a sole or main residence, please complete the following form:
Tell us about a change in your circumstances
You may be asked to provide supporting evidence to verify that your property is no longer your second or holiday home. One of our visiting officers may also visit your property to verify the information you provided.