Council Tax Explanatory Notes

If a property is not anyone’s main home, the owner will be charged the full Council Tax. 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