Second homes
A second home is a property that is not used as a person's main residence. It must be furnished and have been lived in for at least 25 days within the last 12 months. If the property has not been occupied for at least 25 days in the past year, it will be classified as an unoccupied property instead of a second home.
Additional Council Tax charge on second homes
An additional Council Tax charge, known as a second home premium, will be applied to second homes.
From 1 April 2024:
- No discount will be available.
- The second home premium will be applied.
- You must inform us whether the property is occupied for more or fewer than 25 days per year.
Starting from 1 April 2026, the second home premium will be 300% for the 2026/2027 tax year.
From 1 April 2027, the premium will increase to 350% for the 2027/2028 tax year.
From 1 April 2028, it will rise to 400% for the 2028/2029 tax year.
Tell us about your second home
Discretionary powers to vary the discount or increase
Local authorities can vary the discount or increase, subject to the limits in the Regulations and exemptions, taking into account the:
- area the home is in
- circumstances of individual owners
- other circumstances as considered appropriate
Examples where discretion may be beneficial include:
- community or public service impact
- impact on the local economy (for example, temporary occupation during construction works, where the property does not qualify as a Job-Related Dwelling).