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.

This Commons Library briefing paper provides information on the commencement of the Commonhold and Leasehold Reform Act 2002.
Commencement of the Commonhold and Leasehold Reform Act 2002 (59 KB , PDF)
This paper will not be updated.
The Commonhold and Leasehold Reform Act 2002 received Royal Assent on 1 May 2002; its provisions were phased in.
This note sets out the dates on which the Act’s various provisions were brought into force and the action being taken to repeal or implement outstanding provisions.
Commencement of the Commonhold and Leasehold Reform Act 2002 (59 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.