Why am I paying a council tax premium on my second home?
From 1 April 2025, English councils will be able to charge a council tax premium on second homes. Some second homes will be exempt from the premium.

On 13 December 2018, there will be a Westminster Hall debate on Protection for homebuyers, sponsored by Kate Green MP. The debate is scheduled to take place at 1:30pm.
The Library has published two briefing papers of relevance to this debate:
New-build housing: construction defects – issues and solutions (England)
This paper considers the existing building control regime and customers’ means of redress when faced with defects in newly built housing. It summarises the findings of the All-Party Parliamentary Group’s 2016 inquiry and explains the Government and industry response, including the Government’s recent consultation on Strengthening consumer redress in the housing market.
Leasehold and commonhold reform
This paper considers trends in leasehold ownership and ongoing problems associated with the sector. The paper outlines leaseholders’ rights and recent Government proposals to introduce further reform, including to:
The paper also discusses commonhold tenure, introduced in 2002 as an alternative to leasehold, which has so far failed to take-off.
From 1 April 2025, English councils will be able to charge a council tax premium on second homes. Some second homes will be exempt from the premium.
What is the empty homes premium, when does it apply and what plans are there to extend it to second homes?
Find out about the implementation of the Leasehold and Freehold Reform Act 2024 and further proposed reforms.