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Furnished Properties

Second Homes / Furnished Properties

For council tax purposes, a second home is a furnished property that you own or rent for your own personal use but is not your main residence. Examples of second homes include holiday homes, job related properties, properties that are empty in-between tenants, a property you have inherited and properties that are on the market for sale. 

The Levelling Up and Regeneration Act 2023, gives local authorities in England the power to charge a Council Tax Premium of 100% on second homes from 1 April 2025. Details can be found on our Council Tax Premiums page.

If you have recently purchased or rented a property to be used as a second home, please register with our Council Tax team.

Second Home Review

If you already have a Council Tax account for your second home property and have received a letter asking to confirm or update its status, please complete our short online form.

Please note, to complete the form you will need to provide evidence of its status:

  • If the property remains a second home, you will need to provide proof the property is a second home. This could be a Council Tax bill in your name for your main residence.
  • If the property is no longer a second home because a tenant has moved in, you will need to provide a copy of the tenancy agreement for your tenant.
  • If you have moved into the property you will need to provide evidence that the property is your main residence. This can be identification documents that include your address, e.g. driving licence/registration document with doctors' surgery etc.

Job Related Discount

If you have left your main home to live in another property as a condition of your job, then you may get a 50% discount.

Your main property must remain furnished, your contract of employment must mention the address you have moved to, and you must register there as the Council Tax payer.

Please read and complete the Job Related Discount Form (PDF, 139 KB) and return to us either by email: counciltax@sholland.gov.uk or by post.

Change in Circumstances

If you qualify for a Council Tax discount you must tell us within 21 days if there is a change that might affect it. We can impose a £70 penalty if you do not tell us about a change. Keep us informed of changes on counciltax@sholland.gov.uk  or by calling 01775 761161.

Frequently Asked Questions

Q. Why am I paying for a second home when I am not using all/any of the services?

Council Tax is a way of raising public money. This helps pay for local services and contributes towards police and fire services. Council Tax is not a charge for specific services; it applies to all domestic properties, whether occupied as a main residence or not.

Q. What if my property is used for Holiday Lets?

From 1 April 2023 the rules regarding self-catering holiday lets have changed. It may be that the property should be in the Business Rates List rather than the Council Tax List. To be eligible for Business Rates your property must be:

  • available and advertised for letting commercially for short periods that total 140 nights or more in the previous and current year.
  • let commercially for 70 nights or more in the previous year.

Until your property meets all the above criteria, it will continue to be banded for Council Tax and you will need to continue to pay your Council Tax bill.

Q. What if my Second home is undergoing renovation?

If there is no one living in your property and it is undergoing major structural repair, you may be able to receive a discount. More details can be found on our Unfurnished Properties webpage.

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