Council Tax Premiums
Second Homes
A second home is a dwelling which is no-one’s sole or main residence and has been substantially furnished for a continuous period of at least one year.
A premium is not charged on a property that is exempt from Council Tax. However, if the exemption ends and the property has been no-one’s main residence and furnished for one year or more, a premium will apply. This is based on when the property first becomes a second home, not from when the exemption ends.
The premium charged in respect of Council Tax for second homes is:
- 100% for dwellings which are no-one’s sole or main residence and have been substantially furnished for a continuous period of at least one year