Council tax for second homes

Find out how council tax works for people who have more than one home.

Most second or additional homes are charged the full amount of council tax. But there are sometimes discounts for annexes and second homes related to your job.

The Government have announced some exceptions to the long-term empty and second home premiums, which come into effect from 1 April 2025.

Find out more about the exemptions and conditions coming into effect.

How it works

Any home that is not your main residence is usually charged the full amount of council tax. Whether you rent or own your homes, the same rules will apply. However, effective from 1 April 2025, any home that is not your main residence, and is substantially furnished, will usually be charged at double the amount of council tax you would normally pay.

Which is my main residence?

The council will assess your homes and decide which one is your main residence. 

Some things we take into account are: 

  • where your partner or family lives, if you have one
  • whether you intend to return to one address eventually
  • the reasons why you have more than one address
  • where you keep most of your belongings
  • the amount of time spent at each property

Contact us if you think we have wrongly assessed your homes. 

If you have recently bought or sold a property that is not your main residence, let us know.

Discounts for second homes

There are only two types of second home that may qualify for a council tax discount.

Home related to your job

If you have to live in a second home for your job, you might be able to claim a 50% discount for it. 

For example, if you’re a pub landlord and you stay in the flat above the pub as a second home. 

To qualify: 

  • there must be a link between the job and your second home
  • both your main residence and second home must be furnished

You cannot get this discount if you just live in a second home to shorten your journey to work. 

Contact us to apply for this discount. 

Annexes

If your home has an annexe, the annexe might qualify for a council tax discount or exemption. For example, if a relative lives in it or if you use it as part of your main home. 

Apply and find out more about annexes on the other discounts and exemptions page. 

You cannot get a single person discount for your second home. You can only claim it for your main residence.

Contact us

Phone

0113 222 4404
9am to 5pm Monday to Friday, except Wednesday when we open 10am to 5pm

In person

Visit any of our Community hubs