If you are responsible for Council Tax on two furnished properties one of which is not your main home, from 1 April 2025 you will be charged a 100% premium (200% charge) on your second home (i.e. the property that is not your main home)
You may be entitled to a discount where either the premium will not apply, or be deferred for a defined period of time.
Exceptions
These exceptions may change if the government updates its regulations.
- Properties in Probate – No extra charge for up to 12 months after probate is granted.
- Homes for Sale or Rent – Exempt for up to 12 months from when marketing starts, with proof required (e.g., estate agent contracts, listings).
- Empty Homes Undergoing Major Repairs – Exempt for up to 12 months if significant repairs or structural work are needed, with evidence required.
- Job-Related Dwellings – Exempt if unoccupied because the owner must live elsewhere for work (not for convenience or choice).
- Caravan Pitches & Houseboat Moorings – Exempt from second home charges.
- Annexes – Exempt if part of someone’s main home.
- Seasonal Homes & Holiday Lets – Exempt if occupancy is legally restricted for at least 28 days in a 12-month period.
These premiums aim to bring empty homes back into use and reduce homelessness.
Contact
If you think you're eligible for an exemption, please email the Council Tax team