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.

Commonhold and Leasehold Reform Bill (HL) (Bill 51 of 2001/02). House of Commons Library Research Paper 01/115
Commonhold and Leasehold Reform Bill (HL) (Bill 51 of 2001-02) (532 KB , PDF)
Commonhold and Leasehold Reform Bill (HL) (Bill 51 of 2001/02). House of Commons Library Research Paper 01/115
Commonhold and Leasehold Reform Bill (HL) (Bill 51 of 2001-02) (532 KB , PDF)
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.