Second Homes
Second Homes
Are properties that are not a sole or main residence, are furnished and periodically occupied. From 1st April 2025 they are subject to a premium charge of 100%. (Twice the council tax is payable) Some properties will be exempted from the premuim charge part of the council tax.
Exemptions to Premiums
From 1st April 2025 some properties can be excepted from a premium for up to 12 months if they fall under any of the following:
Class of Dwelling | Applies to | Definition |
Class E | Long Term Empty (unoccupied and unfurnished for over12 months) and Second Homes | Dwelling which is or would be someone's sole or main residence if they were not residing in job-related armed forces accommodation |
Class F | Long Term Empty (unoccupied and unfurnished for over12 months) and Second Homes | Annexes forming part of, or being treated as part of the main dwelling |
Class G | Long Term Empty (unoccupied and unfurnished for over12 months) and Second Homes | Dwellings being actively marketed for sale (12 months limit) |
Class H | Long Term Empty (unoccupied and unfurnished for over12 months) and Second Homes | Dwellings being actively marketed for let (12 months limit) |
Class I | Long Term Empty (unoccupied and unfurnished for over12 months) and Second Homes | Unoccupied dwellings which fell within being exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
Class J | Second Homes Only | Job related dwellings |
Class K | Second Homes Only | Occupied caravan pitches and boat moorings |
Class L | Second Homes Only | Seasonal homes where year round permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
Class M | Long Term Empty only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
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