Updated October 2026
In short: Since April 2025, councils in England can charge up to double council tax on furnished second homes that aren't anyone's main residence, and most have adopted the premium. Some exceptions apply, for example while a property is genuinely being marketed for sale or let, for job-related homes and for some probate cases. The most effective way to reduce the cost is often to let the property, because the tenant then pays the council tax.
| Situation | Council tax position (England) |
|---|---|
| Furnished second home, no one living there | Up to 100% premium (double) if your council has adopted it |
| Empty and unfurnished for 1 year+ | Long-term empty premium can apply, rising after 5 and 10 years |
| Actively marketed for sale | Exception from the premium for up to 12 months |
| Actively marketed for let | Exception from the premium for up to 12 months |
| Job-related second home (e.g. required by your employer) | Exception from the premium |
| Let to a tenant as their main home | Tenant is liable for council tax |
| Holiday let meeting the availability and letting tests | May be assessed for business rates instead |
Wales allows councils to charge up to 300%. Scotland has its own rules. Always check your council's policy.
Ways to legitimately reduce the cost
- Let it long term: the tenant becomes liable, and you earn rent to cover costs.
- Check the exceptions: marketing for sale or let, job-related homes and some annexes.
- Holiday letting: in England, a property available for at least 140 days and actually let for at least 70 days a year may be rated for business rates, and small business rate relief might apply. Councils check the evidence.
- Challenge the band: if your property seems wrongly banded, you can ask the Valuation Office Agency to review it.
Don't claim a second home is your main residence if it isn't. Councils check, and false claims can lead to penalties and back-dated bills.
Letting your second home with Fraser Bond
| 1 | Valuation A free rental valuation and an estimate of what you'll net after costs. |
| 2 | Compliance Gas, electrical, EPC, deposit and licensing requirements met. |
| 3 | Tenant find Fully referenced tenants under the 2026 rules. |
| 4 | Management Rent collection, repairs and inspections, if you want us to handle everything. |
Thinking of selling instead?
- Free sales valuation
- An exception from the premium can apply while the property is marketed
Related guides
- Buying a Second Home in Scotland? Learn About ADS Tax
- Council Tax Relief for Probate Properties UK - London Estate Support
- Renting in the UK: Understanding Council Tax Responsibilities
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