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Second Homes

RFI-2025-0987
Wednesday, 9 July 2025

Request

Under the Freedom of Information Act, I would like to request the following information please:
1. Any changes to the council tax for furnished homes not used as a sole or main residence (also known as second homes) under the Levelling Up and Regeneration Act 2023
2. The rate of the premium, as a percentage or multiplier of the standard council tax rate
3. Number of second homes at start of financial year
4. Number of holiday-let properties registered for business rates at start of financial year
5. Forecast of annual income generated from council tax
6. Any impact assessment(s) carried out on the effect of the second home premium on the local economy.
7. Number of appeals against council tax on second homes to date

Response

1. A premium of 100% will be applied from 1 April 2026
2. See above
3. 183
4. Not known
5. £478,000
6. It is expected that the change will support council and government policy to reduce the number of empty properties and bring the properties back into use
7. None