COUNCIL TAX

SECOND HOMES DISCOUNTS

 


 
 
 

 

Second homes are furnished dwellings which are not sole or main residences. The decision about whether a property is a second home or not is for the billing authority to make and there is a considerable body of case law on the subject. At the discretion of the local authority second homes can attract a discount of between 0% and 50%.  A 50% discount is mandatory when second homes are required for people to live in as part of their employment. For example, where a person is provided with job related accommodation. A 50% discount is also mandatory for unoccupied boat moorings and caravan pitches

A distinction can be drawn between categories of second homes depending on the occupancy conditions imposed on them. For some second homes, continuous occupancy for 28 days or more may be prohibited. These could be holiday homes or chalets which have planning conditions attached to them preventing year round occupation.  For other second homes, continuous occupancy for 28 days or more may not be prohibited. If discounts are awarded by local authorities, they may be different according to the occupancy restrictions on the second home. For example a local authority might charge full council tax on second homes that are subject to year round occupation restrictions, but may give discounts to dwellings where year round occupancy is not restricted by planning conditions or are prohibited by law.

 

 

 

 

 

.

Council Tax Benefits Charges Rates Bands Exemptions Poll Tax


Email: enquiries@council-tax.com
Copyright (20007) council-tax.com