Second Homes
Second homes are classed as properties which are furnished but not occupied as anyone's main home. No discount is awarded. The Levelling Up and Regeneration Act allows local authorities to charge a premium on second homes.
At a full council meeting on 8th March 2023 the council made the decision to charge an additional 100% Council Tax premium on second homes from 1st April 2025.
There are certain circumstances in which the council can use an exception to the premium. Some are time-limited, but others have no end date. A list of these exceptions is shown in the guidance issued by Government, but are also outlined below. These exceptions form part of the policy adopted by the council.
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Classes of Dwellings |
Definition |
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Class E |
Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
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Class F |
Annexes forming part of, or being treated as part of, the main dwelling |
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Class G |
Dwellings being actively marketed for sale (12 months limit) |
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Class H |
Dwellings being actively marketed for let (12 months limit) |
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Class I |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
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Class J |
Job-related dwellings |
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Class K |
Occupied caravan pitches and boat moorings. |
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Class L |
Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
We have put together some questions you should consider to help you determine if your property falls into the criteria for any of these exceptions
Is your property a general Second Home (used for weekends and holidays and you have a main home elsewhere) and are you able to do this without restriction all year round? If so,
- You will be charged a 100% premium as the property does not qualify for any of the exceptions.
Is your property furnished, but not considered anyone’s main home because they are residing in armed forces accommodation or another job-related dwelling stipulated within the employment contract? If so,
- Your property falls into either exception Class E (armed forces) or Class J (other job related) and there is no premium charged
Is your property a furnished Annexe forming part of the main dwelling? If so,
- Your property falls into exception Class F and there is no premium charged
Is your property unoccupied but furnished, and not a general Second Home as it is being marketed for sale or let? If so,
- Your property falls into either exception Class G (for sale) or Class H (to let) and there is no premium charged for up to 12 months
- After the 12 months have expired, if the property remains unoccupied, the Second Home premium will be charged until the property is sold or let
Has the property been left unoccupied but furnished following the death of its owner or occupant and has probate been granted? If so,
- Following exemptions allowed under Council Tax legislation, it then falls into exception Class I and there is no premium charged for up to 12 months following the date probate was granted
- After the period has expired, if the property remains unoccupied, the Second Home premium will be charged
Is your property a general Second Home (used for weekends and holidays and you have a main home elsewhere) and a caravan pitch or boat mooring? If so,
- Your property falls into exception Class K and there is no premium charged
Is your property a general Second Home (used for weekends and holidays and you have a main home elsewhere) but there is a planning condition that restricts you from using the property for 28 days continuously? If so,
- Your property falls into exception Class L and there is no premium charged
If you believe your property is a Holiday Let instead of a Second Home, you will continue to be charged Council Tax at the appropriate rate until such time as the Valuation Office Agency have agreed to move your property from the Council Tax list to the Business Rates list. Further information regarding Holiday Lets criteria can be found at the following page https://www.westoxon.gov.uk/business-and-licensing/business-rates-and-rate-relief/holiday-let-changes-2023/