A second home is defined as a property that is furnished but is no one's sole or main residence. It can fall into one of two classes:

Class A - This applies to a second home where occupation is prohibited by law for a continuous period of at least 28 days in a relevant year, ie. a holiday home or chalet which is subject to a planning condition restricting year round occupancy. The property will receive a 10% discount of the full Council Tax charge.

Class B - This applies to a second home where year round occupation is not prohibited by law or restricted by a planning condition. The property will receive a 10% discount of the full Council Tax charge.

However, a second home discount of 50% of the full Council Tax charge may apply if:

a) the property is a pitch which is occupied by a caravan, or a mooring which is occupied by a boat.

b) the person liable for the second home charge is also liable elsewhere for accommodation provided to him or his spouse by reason of their employment.

Discount on long-term empties:

If there are no adults living in a dwelling and it is unfurnished the property may be eligible for a six months exemption from paying full council tax. After that period should the property remain unoccupied and unfurnished, a bill for the full charge will be issued.

Click here for more information on Council Tax Exemptions|

Last Updated: 20/02/09