Council Tax on Second Homes — What You Pay in 2026

Owning a second home in England means paying council tax on both properties — but how much you pay on the second one depends heavily on where it is. Some councils charge full rate. Others charge a premium of up to 100% or more. And in some cases, a discount may still apply. This guide covers the current rules, the councils charging premiums, whether you can reduce your bill, and how to check if your second home is in the right council tax band.

What Is a Second Home for Council Tax Purposes?

For council tax, a second home is a furnished property that is not your main residence but is substantially furnished and available for use. This is different from an empty property (unfurnished) — a second home is furnished but not permanently occupied. The distinction matters because different rules and rates apply to each category. If your second home is genuinely unfurnished, it may qualify as an empty property for council tax purposes instead. See our complete list of council tax exemptions for details on empty property rules.

The Standard Rate — Full Council Tax

By default, a second home is charged at the full council tax rate. Unlike your main residence, where a single person discount applies if you live alone, second homes do not automatically qualify for any discount. The government removed the mandatory 10% second home discount in 2013, giving councils the discretion to charge full rate. Most councils now do exactly that.

The Second Home Premium

Since April 2025, councils in England have had the power to charge a council tax premium on second homes of up to 100% — meaning double the standard rate. This is in addition to the standard bill, not instead of it.

The premium is optional — each council decides whether to apply it and at what level. Councils in areas with high second home ownership and housing pressure (particularly coastal and rural areas) have been the most likely to adopt it.

As of 2026, councils charging second home premiums include many in Cornwall, Devon, the Lake District, Yorkshire Dales, Norfolk, Suffolk, and parts of Wales (where premiums of up to 300% now apply under separate Welsh legislation).

To find out if your second home's council charges a premium, check your local council's website directly — the rate varies and changes annually.

Important exception: Properties that are used as holiday lets and meet HMRC's furnished holiday letting criteria (available for at least 210 days per year and actually let for at least 105 days) may be liable for business rates rather than council tax. If you rent your second home as a holiday let, speak to your accountant about whether business rates apply — in some cases the small business rates relief means you pay nothing at all.

Can You Get a Discount on a Second Home?

In most cases, no. The standard 25% single person discount does not apply to second homes. The 50% discount for annexes occupied by a dependent relative does not apply to a separately registered second property.

However, there are some limited circumstances where relief may be available:

• Job-related dwellings: If you are required to live in a property as a condition of your employment (e.g. a caretaker's cottage, tied accommodation), that property may qualify for a 50% discount.
• Armed forces accommodation: Members of the armed forces living in service accommodation may qualify for a discount on a property they own elsewhere.

These are narrow exceptions. For the vast majority of second homeowners, the full rate — or full rate plus premium — applies.

Checking Your Second Home's Council Tax Band

Second homes are banded in the same way as primary residences — by the Valuation Office Agency, based on estimated April 1991 values. And they are just as likely to be in the wrong band.

In fact, second homes may be more likely to have banding errors because:

• Many are older rural or coastal properties that were assessed quickly in 1991
• Owners often accept the band without question since they don't live there full-time
• Comparable properties in the same area may have been successfully challenged without the second homeowner knowing

If your second home is in a higher band than similar neighbouring properties, you have the same right to challenge as any other property owner — and the same potential for a backdated refund.

Use TaxBandCheck to check the band on your second home against nearby properties. If you find an anomaly, see our guide on how to challenge your council tax band.

For landlords with multiple properties, our landlord portfolio check lets you review bands across your whole portfolio in one go.

Registering a Second Home for Council Tax

You must notify the local council in the area where your second home is located. You are liable for council tax from the date you take ownership or begin using the property. Most councils have an online registration form. You will need to confirm the property address, your main residence address, and whether the property is furnished. If you later sell or stop using the property as a second home, notify the council immediately — you remain liable until you do.

Second home council tax is one of the more complex areas of the system — rates vary by council, premiums are increasingly common, and the furnished/unfurnished distinction matters significantly. The one thing that doesn't change is your right to challenge the band itself. If you're paying a premium on a property that's already in too high a band, you're effectively overpaying twice. It takes 60 seconds to check.

Check your second home's council tax band →

If you need help with a council tax query, our network of council tax specialists can advise.