ºù«ÍÞapp

From 1 April 2025, a Council Tax premium will be charged on second homes in ºù«ÍÞapp. The premium will be 100%, which means the rate will be doubled. The charge will be added to Council Tax bills automatically.

Second homes in the following situation will be temporarily exempt for 12 months from paying the premium:

• properties undergoing probate (where six months after the date of probate has passed)
• properties being actively marketed for sale or let

The following property types will be exempt from paying the second home premium:

• annexes forming part of, or being treated as part of, the main dwelling
• job related dwellings
• occupied caravan pitches and boat moorings
• seasonal homes where year-round or permanent occupation is prohibited

To ensure that properties are correctly identified for the premium, we are undertaking a review of all second homes that are, according to our Council Tax records, not classed as being anyone’s main residence but that they are substantially furnished.

We will write to people with second homes to check whether the circumstances have changed.

If there is no change in the circumstances, and the property does not fall into one of the exempt categories, then no action is needed. We will assume that the property:

• continues to be used as a second home, and
• is not used as anybody’s main residence, and
• is substantially furnished, and
• does not fall into any of the exempt categories 

If there are changes to declare and the property is no longer used as a second home, or the property falls into one of the exempt classes, then the online review form must be completed. The form should be completed if the property:

• is now occupied as someone’s main residence, or
• is no longer substantially furnished, or
• has been sold or let, or
• falls into one of the exempt classes

Full instructions on how to will be in the letter.