Council Tax Discounts
The definition of a second home is a dwelling which is not a person's sole or main home and is substantially furnished. The Council's policy is not to award any discount and therefore the full charge is payable.
Second Home Premium
The definition of a second home is a dwelling which is not a person’s sole or main home and is substantially furnished. The Council has resolved to charge a premium of 50% since the 1.4.17 increasing to a 100% from the 1.4.22. This charge is in addition to the standard rate of council tax.
Class 1: Dwellings being marketed for sale - time limited to one year
Class 2: Dwellings being marketed for let - time limited to one year
Class 3: Annexes which form part of, or being treated as part of, the main dwelling
Class 4: Dwellings which would be someone's sole or main residence if they were not residing in armed forces accommodation
Class 5: Occupied caravan pitches and boat moorings
Class 6: Dwellings where a planning condition prevents occupancy for a continuous period of at least 28 days in any 12-month period, such as chalets and purpose built holiday homes.
With effect from the 1st April 2023 the Class 6 exception has been revised to:
Dwellings where a planning condition:
- restricts occupancy for a continuous period of at least 28 days in any one year period
- specifies that the dwelling may be used only as a holiday let or
- prevents occupancy as a person’s sole or main residence
Class 7: Dwellings which are periodically occupied as a person is required to reside elsewhere in job related accommodation.
If you believe you should not be subject to the premium or your property falls within the above definition but your bill does not reflect the additional charge, you should inform the Council within 21 days. Failure to supply or to give false information may result in the imposition of a penalty of £50.00, payment of which is enforceable in the Magistrates Court.
Several factors are considered when determining a person's main residence for council tax purposes. These include where an individual is registered to vote; whether the property is owned or rented; the amount of time spent at the property; family ties; where the majority of an individual's personal possessions are kept; where an individual is registered with a GP/dentist; where their correspondence is sent; where their partner resides and where their children go to school (if applicable).
If you have more than one residence, please complete the Sole or Main Residency form to assist us in making a decision as to which address should be classed as your main residence.
For further information regarding any of the above please contact Revenue Services.