Council Tax - Second Homes Review

This review has now closed. If you had not responded to the letter we will write to you about this.


Changes to Council Tax charges in respect of Second Homes from 1 April 2025

Following a change to government legislation, the Council has taken a decision to increase the Council Tax charge in respect of Second Homes (meaning dwellings which are furnished but nobody’s main home) with effect from 1 April 2025.

This means that a 200% Council Tax charge will apply to properties which:

  • Are substantially furnished; and
  • Are nobody’s main home

The Government has committed to making legislation which will protect certain categories of dwellings from the additional charges. Whilst the regulations are not yet written, we expect to receive them later in the year and well before the increased charges are made.

For more information about the charges made on an empty property, please see Council Tax - Empty and Second Homes.

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