We are currently conducting a review of second homes.

We have written to customers to ask them to let us know if their property meets one of a number of circumstances. If you have had a letter and it does meet one of these circumstances listed you can complete your review form here:

Second Home Review Form

If your current housing situation is not covered on the review form or letter but you believe the second home charge is not correct, you can send us a message with full details using our general enquiry form.

What is a second home?

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

Do I have to pay Council Tax on a second home?

Yes. Warwick District Council charges 100% Council Tax on furnished second homes, but as from 1 April 2025 this will increase to 200% Council Tax charge, except in some some circumstances as listed below. 

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.

Where a premium charge will not be applied

The premium charge 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 accommodation -this is where your property in our area has been left empty but furnished as you have to live in a specific property elsewhere (within England, Wales or Scotland) to enable you to do your job. 
• 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 charge 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 to the premium 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

I have been charged a premium but think it is incorrect

Please complete a request to review your property charge form. Please ensure you upload any requested evidence on the form as without this we will not be able to make a decision on your premium charge. 

Second Home Review Form

If your current housing situation is not covered on the review form but you believe the second home charge is not correct, you can send us a message with full details using our general enquiry form.

My property is used as a holiday let - do I have to pay the premium?

If you are using your second home as a holiday let and its furnished and currently has a Council Tax band, it will attract the premium from 1 April 2025.

Some holiday lets can be rated under the Business Rates list instead.

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 Agency (VOA):

• 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 Team

I think my property meets the criteria to be listed as a holiday let under Business Rates

If you believe your property meets the criteria to be considered as a holiday let, you must complete this form on the Gov.uk website. Self catering holiday home form.

If the VOA considers a property meets the criteria to be a holiday let it will give it a Business Rates ratable value. The VOA makes this decision, not Warwick District Council.

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