Second homeowners in the Torridge district will soon receive letters notifying them of changes to Council Tax charges for their properties. Starting on the 1st of April this year, a 100% premium will be applied to properties classified as second homes. Previously no premium was charged.
These changes will effect many areas including:
100% premium Changes to Council Tax
During the Full Council meeting on 5th September 2022, Councillors agreed in principle to adopt the 100% premium charge for second homes, pending the passage of the Levelling Up and Regeneration Bill through Parliament. The Bill received Royal Assent on 26th October 2023. This allows local authorities to impose a 100% Council Tax premium on second homes.
At the Full Council meeting on the 22nd of January 2024, Councillors were informed of the Bill’s passage through Parliament and voted to implement this change. The Council has amended its policy regarding second homes accordingly.
In November 2024, the Government published regulations regarding exceptions to the premium. Torridge District Council has updated its Empty Homes and Second Home Premium Policy to align with this guidance. For more information on charges for unoccupied and unfurnished properties, second homes and exceptions to the premium, please visit: www.torridge.gov.uk/emptyproperties-premiums.
Please note that if the use of the property changes, owners will need to provide evidence of this change to verify the correct Council Tax charge. It is important to supply accurate information along with relevant evidence to avoid further enquiries from the Council.
Exemptions, Discounts and Premiums for empty and occupied properties
Apply for an empty property discount
Discount (Class C) for a property that is unoccupied and unfurnished
Empty unfurnished properties and empty caravans are entitled to a 100% discount for up to one month. This also applies to newly built properties for up to one month after they are completed as long as no-one lives there and they remain unfurnished.
Long Term Empty Premium
If a property remains empty and unfurnished the following premium charges will become applicable:
- From 1st April 2025 – Properties that are second homes – 100% premium (no-one’s main residence but is substantially furnished).
2025 Torridge Council Tax Empty Homes & Second Home Premiums Policy 2025 (PDF, 182 KB)
Government guidance to the council tax premiums and exceptions for long term empty homes and second homes can be found at the following link:
Long-term empty homes and second homes: Council tax premiums and exceptions – GOV.UK
