Second homes premium

What is a 'second home' defined as?

A second home is a dwelling which is no-one’s sole or main home but contains furniture.

As of April 1 2025, a 100% premium will be added to the Council Tax bill making the total charge 200%
The Council Tax bill shows the premium in the calculation

You will not be charged the extra premium if your property falls under any of these classes:

Class E: property left unoccupied by person who has gone to live in armed forces accommodation
Class F: Annexes attached to the main property
Class G: Being actively marketed for sale (up to 12 months)
Class H: Being actively marketed for rent (up to 12 months)
Class I: Property where probate/letters of administration granted less than 12 months ago
Class J: Job-related dwellings (e.g., school headteacher accommodations)
Class K: Caravan or boat moorings used as second homes
Class L: Seasonal homes where year-round living is prohibited

Where the exception is limited to a maximum period of 12 months, the premium will be charged after 12 months has passed.

You will be liable to pay the premium from 1 April 2025 if:

The property was your second home
The property has already been marketed for sale or rent for 12 months or more
Probate was granted before April 1 2024 and the property has not been sold or transferred to a beneficiary (12 months or more after probate has been granted)

The premium will apply from the first day unless you are entitled to an exemption.

If an exception has been applied, your bill will show 'No Premium' and the reason for it