For Council Tax purposes, a second home is a furnished property that you own or rent for personal use but is not your main residence. 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.
Charge 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 when it first applies until the end of the exception period, or until the property is no longer actively marketed, sold, or let (whichever is sooner).
The exception from the second home premium applies where six months after the date of probate has elapsed. It will last for 12 months.
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.
The second homes premium does not apply to job-related dwellings. This exception will not apply to cases where someone chooses to have an additional property to be closer to work while having a family home elsewhere or where an individual is posted to a new location but maintains their previous address.
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.
We are developing an application form for exception requests. You will be able to apply for an exception on this webpage from 1 April 2025.
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.