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:

Second Home Review Form

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. 

Second Home Review Form

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.