Second home Council Tax premium
See if you qualify for an exception from the second home Council Tax premium
A second home is a furnished property that you own for your personal use, but is not your main residence.
From 1 April 2025 councils are allowed to charge a Council Tax premium on second homes. We will charge a 100% Council Tax premium on second homes in the borough from this date.
You don’t have to pay the premium if your second home meets one of the exceptions listed below.
If you qualify for an additional second home discount, we will apply this automatically. You do not need to apply separately for the discount.
Exceptions to second home Council Tax premium
Below is a list of exceptions to the second home Council Tax premium, and the proof you will need to provide so that we can review and make a decision.
Please note we may require additional proof, beyond what is listed below.
| Exception | Proof you will need to provide (additional proof may be required) |
|---|---|
| The second home is necessary for employment |
|
| The second home is a caravan pitch or boat mooring where the caravan or boat is empty | Photos of the caravan or boat showing it is empty (please note, we may decide to inspect the caravan or boat) |
| The second home is a seasonal home where year-round or permanent occupation is prohibited | A copy of the agreement for a seasonal home site |
|
The second home is subject to planning conditions which prevent occupancy for a continuous period of at least 28 days in a 1-year period Or, the second home is subject to planning conditions which:
|
A copy of the planning condition on a formal document |
| The second home is empty after probate has been granted – this has a maximum exception for 12 months from the date probate granted | Proof of probate |
| The second home is an uninhabitable property, this has a maximum exception for 12 months | Photographs and a schedule of the works required to be undertaken |
| The second home would be a main residence or second home but for armed forces accommodation | Proof the property is owned by the armed forces |
| The second home is an annexe used as part of the family home | Photographs of the annexe in use (we may also inspect the annexe) |
|
The second home is for sale or the sale is agreed (at a reasonable price) or the property is for rent or rent agreed (at a reasonable price) in which case a 12-month exemption applies. Please note that:
|
Proof that the property is on the market |
Apply for an exception now
Apply for a second home Council Tax premium exception