Second Homes Review

Please complete the online form here

The reason we conduct a Second Homes Review

It is necessary to review these details from time to time to ensure that we are charging the correct amount of Council Tax to the correct liable person(s). We require confirmation of the name of the liable person and whether the property is furnished and/or occupied. You should only complete this form if the Council has sent you a Second Homes Review form.

Changes to Council Tax charges in respect of Second Homes from 1st 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 1st 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. You will find information about how you can apply for an exception to the Second Homes premium in the online form found at the top of this page.

For more information about the charges made on an empty property please visit the ‘Discounts and Disregards’ section of How can I reduce my Council Tax Bill

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