Council Tax premium for second homes

Information on the 100% council tax premium for second homes starting on 1 April 2025

Council tax is a charge on most homes and it is used to pay for local services. In West Norfolk, the money raised goes to Norfolk County Council, Norfolk Police, King’s Lynn and West Norfolk Borough Council and town/parish councils in the borough. There is more information about this on the Your Council Tax explained page.

From 1 April 2025 owners of second homes in West Norfolk will have to pay an additional premium of 100% on their council tax bill. This means they will pay double council tax on their second home.

Frequently asked questions

We have compiled a list of the most frequently asked questions about the Second Homes Premium. These can be found on our second homes premium FAQs page.

Legislation

Section 80 of the Levelling Up and Regeneration Act 2023 allows councils to add an additional charge of up to 100% to the council tax bills for second homes. This legislation is aimed at local councils whose income (and ability to deliver services) is affected by the number of second homes in their district or borough. West Norfolk is one of these councils.

The decision to charge the premium in West Norfolk

There are more than 3,000 second homes in West Norfolk, which is about 1 in 20 of the borough’s residential properties. Where there are a lot of second homes in an area it can have an impact on services.

This has been a concern in West Norfolk for a while and several parish councils are taking steps through their Neighbourhood Plans to limit the number of second homes in their areas.

Under the 2023 Act, each district or borough council can decide whether to charge the premium on second homes in its area. In January 2024, the Borough Council of King’s Lynn and West Norfolk decided that the number of second homes in West Norfolk was at a level where it was appropriate to charge the premium.

The extra income

Three quarters of the council tax we collect goes to Norfolk County Council. We are working with other District Councils and the County Council to ensure the maximum amount of the money raised through the second homes premium is returned to those districts whose communities are most affected by second home ownership.

The decision-making process

Any person wanting to find out more about how the decision was made can read the proposals councillors considered, and watch recordings of the meetings where the decision was made.

The proposal to charge the Second Homes premium was considered by the Corporate Performance Panel, Cabinet and Council. For convenience, links to the relevant papers and meeting videos are below.

Who will pay the premium

The premium applies to second homes in the council tax list. A second home is one which is furnished but is no one’s main home. More information is available about the charges for holiday lets and self-catering accommodation in the business rates list.

The premium will not apply to the following:

• Properties with an occupancy restriction which prevents the property being occupied at certain times of the year
• Long-term furnished property lets which have been let to a residential tenant as their main home, and which will next be let to a tenant as their main home
• Any dwelling which consists of a pitch occupied by a caravan or a mooring occupied by a boat
• Any dwelling where a qualifying person in relation to that dwelling is a qualifying person in relation to another dwelling which for him/her is job-related
• The categories the government designates as exempt from the premium for a period of time including:
  • Properties where probate has been granted – these will not have to pay the premium until a year after the grant of probate,
  • Properties which are unoccupied as the council tax payer is living in Armed Forces Accommodation – these will not have to pay the premium whilst the criteria are met,
  • Properties being actively marketed for Sale – these will not have to pay the premium until a year after they are first marketed for sale,
  • Properties being actively marketed for Let - these will not have to pay the premium until a year after they are first be marketed for let,
  • Annexes forming part of a main property and used as part of that property - these will not have to pay the premium whilst the criteria are met

We are now drawing up our policy detailing the full eligibility criteria for exceptions to the premium and this will be added here once it is agreed. This will include an application form to apply for an exception to the premium under one of the categories listed above.

Complaints about the premium

There is no right of appeal against the council’s decision to charge the premium. More information about this is available on the Local Government Ombudsman’s website.

Any second home owner who does not feel the premium should apply to their property, for example because it is not a second home or it falls into an exempt category, can contact the council by completing our occupation of a second home form below.