Why are you classing my property as a second home?
The premium will be charged for properties which are:
- Furnished, and
- No-one’s main home.
It is worth noting although these properties are commonly called ‘second homes’ the premium applies to any property that meets the criteria.
There are exceptions to the premium for certain properties.
Don’t you have to give me 12 months’ notice before charging the premium?
No. The rules say that the first time we make the decision to charge the premium we have to do so at least 12 months in advance. We made the decision to charge the premium on 31 January 2024 and the premium comes into effect from 1 April 2025.
We are making every effort to give people time to prepare for this by making contact with owners of second homes in advance, starting in October 2024.
My property is a holiday let and should be in business rates, not council tax
The government’s Valuation Office (part of HMRC) are responsible for dealing with requests for properties to be moved into business rates, and this is not something we can do.
You can find more information on this on our holiday lets page.
Why are you charging me double council tax? I am not receiving any extra services for the money
The council tax charge is based on your property band, adjusted for any discounts, premiums or levies. Council tax is not directly linked to any services you may or may not receive.
I let my property out as self-catering accommodation for part of the year, but I also use it for my own holidays. Is this still a second home?
Yes, however if your property is available for let for more than 20 weeks a year, and you actually let it out for more than 10 weeks a year to people other than your family and friends, you should contact the Valuation Office so they can check whether your property should still pay council tax.
You can find more information on this on our holiday lets page.
The property is owned by a business so it cannot be a second home
The premium will be charged for any property which is:
- Furnished, and
- No-one’s main home.
The council tax payer does not need to be a private individual, and companies owning properties meeting these criteria are also liable to pay the premium.
Is the definition of a second home for HMRC tax purposes the same as a second home for council tax purposes?
No. HMRC’s rules are very different and you should take proper financial advice if you need further information on any tax implications.
My partner and I own two (or more) properties. Can we say I live in one property and my partner lives in another?
Not normally. For council tax purposes you must state which property you consider your main home. We will not usually accept a claim that partners and families have their main homes in different places, and we will carry out further checks to verify any such applications.
We take any attempt to evade paying the premium seriously and we will check claims that a property is now occupied as a main home. We will ask you to provide further details, and we can request information about where you are registered with your GP and dentist and where any children attend school. We can also require copies of utility bills and make enquiries with credit reference agencies and other councils to validate claims.
I have put my second home on the market. Do I still have to pay the premium?
You do not have to pay the premium for a year after you first put your property on the market, provided it is genuinely for sale at a reasonable price.
The premium starts from April 2025, so if you put your property on the market before this date you will only be excepted from paying the premium for the balance of the 12 months from April.
For example, if you put your property on the market on 1 December 2024, you will have to start paying the premium from 1 December 2025.
The exception only applies from the first date you put your property up for sale, even if you take it off the market for a while. For example, if you put your property up for sale on 1 December 2024, take it off the market between April and June 2025 and then put it back up for sale on 1 July 2025, you will still start paying the premium from 1 December 2025. You will also have to pay the premium for the time the property is taken off the market.