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Second home review

Council Tax updates by email

We are undertaking a review of all second homes across the district. This is to determine whether properties remain a second home. 

From 1 April 2025, properties that are occupied periodically (often referred to as ‘second homes’) will be subject to a 100% premium if the following conditions are met:

  • there is no resident of the property; and
  • the property is substantially furnished

Properties subject to the premium will be charged the premium on top of their Council Tax charge for the year commencing 1 April 2025 or the applicable date thereafter.

About the review

It is important we ensure that the properties we have recorded as being second homes are being charged correctly and that there are no cases where the situation has recently changed.   

This review exercise will enable us to correct accounts by customers providing updated information regarding occupancy and also to investigate further where we have reason to believe there may be a discrepancy in the amount of Council Tax being charged.  If your circumstances remain the same, please indicate this on the form.

Letters to residents

We have issued letters to customers whose properties we have recorded as second homes asking them to confirm their current circumstances. This enables us to keep our records up to date and is also a way of allowing residents to notify us if their circumstances have changed. 

Second homes

We have issued letters to customers whose properties we have recorded as second homes asking them to confirm their current circumstances. This enables us to keep our records up to date and is also a way of allowing residents to notify us if there has been a change in their circumstances. 

Complete your review

Respond to the review within 14 days to ensure the correct amount of Council Tax is being charged. 

You can confirm your current details using the second home review online form. To complete the form you will need to enter your unique Council Tax Account Reference which you can find on the letter we have sent to you. 

 

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