From 1 April 2025, we will be introducing a 100% Council Tax Premium charge to those properties which are currently furnished and being used as a Second Home. Unless you fall into one of the exception categories, this means you will be charged 200% Council Tax on or after 1 April 2025.
Exceptions to the Second Homes Premium:
The Government has introduced the following exceptions:
| Classes of Dwellings | Definition |
| Class E | 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 | Annexes forming part of, or being treated as part of, the main dwelling. |
| Class G | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Dwellings being actively marketed for let (12 months limit) |
| Class I | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters or administration) |
| Class J | Job-Related dwellings |
| Class K | Occupied caravan pitches and boat moorings |
| Class L | 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 |
If you qualify for one of the exception categories shown above, then you will not be charged the 100% premium charge and you will continue to receive the 10% (or in some cases 50%) discount.
Please contact us for more information about how to apply for an exception.