Second home(s)
A second home is a property that's substantially furnished and either:
- nobody lives there, or the owner has a main home elsewhere
- it's not someone's sole or main home
'Substantially furnished' means a home that has enough furniture for someone to live there.
Second home premiums
From 1 April 2025, a 100% empty premium will apply on furnished second homes. The maximum Council Tax charge is a standard 100% plus a premium of 100%, making a total charge of 200%.
This includes empty properties that are furnished, properties that you use from time to time as holiday homes or for work purposes that do not fall under job-related homes and properties you let out and use yourself for example using a site such as Airbnb.
