Second homes are furnished properties that you own but are not your sole or main residence.

The Levelling Up and Regeneration Act allows local authorities to charge a premium on second homes.

Warwick District Council has agreed at the full council meeting on 27 February 2023 to charge an additional 100% Council Tax premium on second homes from 1 April 2025.

Exceptions to the second homes premium charge

The premium does not apply to:

• Annexes used as part of the main home
• If you are residing in job-related armed forces accommodation elsewhere and the property in our area is being charged as a second home
• Job related accomodation -this is where your job has provided the property for you, and you have a main home elsewhere
• Occupied caravan pitches and moorings
• Seasonal second homes where year round permanent occupation is prohibited or a planning condition prevents occupancy for more than 28days continuously

The premium will also not apply for up to 12 months for the following:

• Furnished second homes that are actively marketed for sale or let (the 12-month exception starts from the date the property is first marketed for sale or let) 
• If a property is sold or let during the 12-month period, the exception will end.
• No further exceptions will be granted unless a property has since been sold or a tenancy has been granted for a term of 6 months or more
• Unoccupied (but furnished) dwellings that were previously receiving an exemption whilst awaiting probate or during the 6 months after probate being granted

Holiday lets

If you are using your second home as a holiday let and its furnished. If it is has a council tax band it will attract the premium. 

If your property is in England, it will be rated as a self-catering property and valued for business rates if it’s both:

• available to let for short periods for at least 140 days in total over the current and previous tax years and
• actually let for at least 70 days in the last 12 months

Evidence required

In order to get the holiday let or cottage assessed with a rateable value under business rated you will need to provide the following evidence to the Valuation Office:

• Proof it is available to let for atleast 140 days or more per financial year
• Proof it has actually been let for at least 70 days in the last 12 months - eg receipts, booking slips
• Proof that is advertised for use as a holiday let - eg website page/advert
• Proof of planning permission if needed  - please check with our Planning Tea

I think my property meets the criteria to be listed as a holiday let under business rates

Where a customer believes they meet the criteria to be considered as a holiday let they must complete this form on the Gov.uk website. Self catering holiday home form.

If the Valuation Office considers a property meets the criteria to be a holiday let it will give it a business rates ratable value. The Valuation Office Agency makes this decision, not Warwick District Council.

If the property does not meet the eligibity criteria it will be given a Council Tax band.