Second homes and holiday homes

Second homes are properties that are furnished but not occupied as anyone's main home. No discount is awarded.

A property let furnished by a landlord is classed a second home when it is unoccupied.

The Levelling up and Regeneration Act 2023 made changes to the empty property premium and introduced a new premium for second homes.

This change allows:

  • a premium charge of 100% to be charged to properties which have been unoccupied and unfurnished for over one year
  • a premium charge of 100% to be charged to properties which are second homes. This means furnished properties which are not the main residence of any person

At a full council meeting on 23 February 2024 the council made the decision to adopt both the 100% premium payable after one year instead of two for council tax relating to unoccupied and unfurnished properties and the 100% premium for second home properties from 1 April 2025.