Second Homes and Unoccupied Furnished Property
From 1 April 2025, if a property is not your main residence and is substantially furnished, you will be charged double the amount of Council Tax that you would normally pay. The second home premium will be levied at an additional 100% of the Council Tax charge. This applies to unoccupied properties (which are substantially furnished) and second homes (furnished properties that are not used as main residences). Second homes could have their Council Tax reduced by 50%, in the following situations:
- The Council Tax payer is required to live elsewhere in job-related accommodation because of the terms and conditions of their employment, such as being a caretaker, minister of religion, or member of the armed services. (This does not apply to a second home that you are renting because living there is convenient for work);
- The second home is a pitch occupied by a caravan or a mooring occupied by a boat;
- A planning restriction on the second home prevents occupancy for a continuous period of at least 28 days in a year