Second home premium

If a property is substantially furnished and not someone's sole or main residence, it may be subject to the second home premium.

Current premium

Properties that are considered second homes will be charged an additional premium of 100% Council Tax.

For example, if your standard bill for the year is £1,581.38, you will pay that amount in the first year then £3,162.76 each year after that.

The premium will apply until the property circumstances change, for instance if it becomes occupied, or is sold or let.

Exceptions

An exception from the premium means that the additional 100% Council Tax is not added to your bill. Just the standard rate of Council Tax is charged.

The following exceptions are in place for the second home premium:

• Undergoing probate
• Actively marketed for sale
• Actively marketed for let
• Annexes
• Armed forces
• Job-related dwellings
• Occupied caravan pitches and boat mooring
• Seasonal homes or planning restrictions

Undergoing probate

Inherited properties will have a 12-month exception from the long term empty home premium after probate or letters of administration have been granted.

Properties which are empty following the death of the previous occupant receive a full 100% exemption from Council Tax immediately following the date of death, right up to six months following the grant of probate.

This effectively means the property will become liable for only the standard rate of Council Tax once that full exemption has ended, for a further six months, as it will be protected from the premium for that extra period.

For example:

• Until probate granted and six months after = 100% exemption
• Six to 12 months after probate granted = standard 100% Council Tax, no premium
• Over 12 months after probate granted = 100% premium levied

Actively marketed for sale

The exception will apply for a 12-month period from the start of the active marketing period or until the property is no longer actively marketed or sold (whichever is sooner).

To be eligible for exception, there must be a legal contract in place with an estate agent, including terms and conditions.

This exception includes property sales under offer.

The exception cannot reapply unless the property is sold, constituting a relevant transaction (sale).

Actively marketed for let

The exception will apply for a 12-month period from the start of the active marketing period or until the property is no longer actively marketed or let (whichever is sooner).

Includes property where rental agreed but not started.

Marketing must include being advertised at a reasonable rental amount, with a legal contract in place with a letting agent, including terms and conditions.

Exception cannot reapply unless property has been let for a term of six months or more.

Annexes

Must form part of a single property which includes at least one other dwelling.

The exception will not apply to annexes where they are not being used as part of the main residence.

There is no time limit for this exception.

Armed forces

The exception applies to properties which are or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.

There is no time limit for this exception.

Job-related dwellings

The exception applies where a property is provided to a person for work and it is necessary that for the performance of the duties of employment, the employee resides in the dwelling.

The exception will not apply to cases where someone chooses to have an additional property in order to be closer to work, while having a family home elsewhere, or where an individual is posted to a new location but maintains their previous address.

There is no time limit for this exception.

Occupied caravan pitches and boat mooring

This exception is granted to a pitch occupied by a caravan and a mooring occupied by a boat.

There is no time limit for this exception.

Seasonal homes or planning restrictions

An exception will apply where properties have planning restrictions or other conditions stipulated regarding occupation or use, which prevents year-round occupation.

This includes seasonal homes where occupation is prohibited for continuous periods in excess of 28 days annually.

Also includes where the property is to be used as a holiday let only, or where occupation as anyone’s sole/main residence is forbidden.

There is no time limit for this exception.

How to apply for an exception

If your property is a second home, you may be able to apply for a statutory exception to the Council Tax premium.

Use our online form to check if you're eligible and submit your application.

Apply for an exception

What happens next

After you submit the form you will receive a confirmation email.

It may take up to 15 working days for your form to be processed. You do not need to contact us to chase up your application. This will slow the process down.

If further information is required from you, we will contact you by email.

Full exemptions from Council Tax

An exemption means no Council Tax is payable at all for the period of the exemption.

Some empty properties are exempt from Council Tax. This includes properties:

• Left empty by a deceased occupier
• Left empty because a person is in hospital or care home
• Left empty when repossessed by the mortgagee

See the full list of exemptions for empty properties.