From April 2025, councils have been able to use new powers to charge a premium of up to 100% additional council tax on second homes in their area, or parts of their area. For the purpose of council tax, second homes are dwellings which are substantially furnished but have no resident (i.e. it is not someone’s sole or main residence).
Within Warwick District, around 2000 properties are classified as second homes. However, as of 6 October 2025 there were 306 properties that would have qualified to pay the second homes premium, and 400 in total over the year to date.
The Council is considering applying the premium, in conjunction with other measures, to facilitate bringing dwellings back into use and to improve the sustainability of local services.
The decision to make a determination under section 11C of the Local Government Finance Act 1992 is for councils to make. However, the government expects councils to have due consideration of local circumstances, and therefore Warwick District Council is inviting stakeholders including residents, businesses and preceptors to take part of this consultation on whether the Council should introduce the premium from 1 April 2027.
The consultation, running from 22 December to 19 January 2026, is part of this gives everyone the chance to share their views on whether the premium is an appropriate mechanism for bringing dwellings back into use and improving the sustainability of local services.
The results of the consultation will then be collated and reviewed as part of the process in order to present a decision as part of the 2026/27 Budget and Council Tax setting report due for approval by Full Council on 18 February 2026.
For more information on the second homes premium, including exceptions to the premium, please see the Council’s Second Homes Premium Policy, approved by Cabinet in February 2025.