Second Homes
We are currently conducting a review of second homes.
We have written to customers to ask them to let us know if their property meets one of a number of circumstances. If you have had a letter and it does meet one of these circumstances listed you can complete your review form here:
What is a second home?
Second homes are furnished properties that you own but are not your sole or main residence.
Do I have to pay Council Tax on a second home?
Yes. Warwick District Council charges 100% Council Tax on furnished second homes, but as from 1 April 2025 this will increase to 200% Council Tax charge, except in some some circumstances as listed below.
The Levelling Up and Regeneration Act allows local authorities to charge a premium on second homes. Warwick District Council has agreed at the full council meeting on 27 February 2023 to charge an additional 100% Council Tax premium on second homes from 1 April 2025.
Where a premium charge will not be applied
The premium charge does not apply to:
- Annexes used as part of the main home
- If you are residing in job-related armed forces accommodation elsewhere and the property in our area is being charged as a second home
- Job related accommodation -this is where your property in our area has been left empty but furnished as you have to live in a specific property elsewhere (within England, Wales or Scotland) to enable you to do your job.
- Occupied caravan pitches and moorings
- Seasonal second homes where year round permanent occupation is prohibited or a planning condition prevents occupancy for more than 28days continuously
The premium charge will also not apply for up to 12 months for the following:
- Furnished second homes that are actively marketed for sale or let (the 12-month exception starts from the date the property is first marketed for sale or let)
- If a property is sold or let during the 12-month period, the exception will end.
- No further exceptions to the premium will be granted unless a property has since been sold or a tenancy has been granted for a term of 6 months or more
- Unoccupied (but furnished) dwellings that were previously receiving an exemption whilst awaiting probate or during the 6 months after probate being granted
I have been charged a premium but think it is incorrect
Please complete a request to review your property charge form. Please ensure you upload any requested evidence on the form as without this we will not be able to make a decision on your premium charge.
My property is used as a holiday let - do I have to pay the premium?
If you are using your second home as a holiday let and its furnished and currently has a Council Tax band, it will attract the premium from 1 April 2025.
Some holiday lets can be rated under the Business Rates list instead.
If your property is in England, it will be rated as a self-catering property and valued for business rates if it's both:
- available to let for short periods for at least 140 days in total over the current and previous tax years and
- actually let for at least 70 days in the last 12 months
Evidence required
In order to get the holiday let or cottage assessed with a rateable value under business rated you will need to provide the following evidence to the Valuation Office Agency (VOA):
- Proof it is available to let for atleast 140 days or more per financial year
- Proof it has actually been let for at least 70 days in the last 12 months - eg receipts, booking slips
- Proof that is advertised for use as a holiday let - eg website page/advert
- Proof of planning permission if needed - please check with our Planning Team
I think my property meets the criteria to be listed as a holiday let under Business Rates
If you believe your property meets the criteria to be considered as a holiday let, you must complete this form on the Gov.uk website. Self catering holiday home form.
If the VOA considers a property meets the criteria to be a holiday let it will give it a Business Rates ratable value. The VOA makes this decision, not Warwick District Council.
If the property does not meet the eligibity criteria it will be given a Council Tax band.