FI15768
Request
Second Home Premium
- Does the council currently charge a premium on second homes?
- If so, what is the rate of the premium (expressed as a percentage or multiplier of the standard council tax rate)?
Impact Assessment
- Has the council undertaken any impact assessment(s) on the effect of the second home premium on the local economy?
- If so, please provide a copy of the assessment(s).
Definition of a Second Home
- How does the council define a second home for council tax purposes?
Disputes
- Have any households challenged the classification of their property as a second home?
- If yes, how many such disputes have there been, and how many resulted in a change of status?
Response
Second Home Premium
- Yes, from 1 April 2025.
- 100%
Impact Assessment
Definition of a Second Home
- Properties that are occupied periodically (commonly referred to as ‘second homes’) are defined as properties which are substantially furnished and have no resident ie it is no-ones sole or main home.
Disputes
- A review was undertaken and a letter sent to all customers where their property was held on record as being unoccupied and furnished. They were provided with the opportunity to notify us of any changes to their circumstances.
- This information is not held, as it is not recorded.