Second home Council Tax premium
For Council Tax purposes a second home is defined as a furnished property which is no one's main or sole residence.
If a property is unoccupied and substantially unfurnished it is referred to as an empty property.
The Levelling-up and Regeneration Act 2023 allows local authorities to charge a premium on second homes. Herefordshire Council has agreed an additional 100% Council Tax premium on second homes from 1 April 2025. This means if you own a second home you will be charged 200% Council Tax.
How you will pay the premium
Although the amount you pay will be higher, the total charge will be shown on one bill, and you will still be able to pay Council Tax in 10 or 12 monthly instalments.
Exceptions
Some properties may be eligible for an exception from the premium.
Annexes
Second home premium for annexes is dependent on the circumstances. There is an exception from the premium where an annex forms part of or is being treated as part of the main dwelling.
If you own multiple properties and claim you live in one property and your partner lives in another
For Council Tax purposes you must state which property you consider your main home. We will not usually accept a claim that partners and families have their main homes in different places. If we are notified of these circumstances, you will need to provide relevant evidence to show who lives where.
We take any attempt to evade paying the premium seriously and we will carry out checks where notification is received that a property is now occupied as a main home. A second home premium will not be removed until we are satisfied the property is now being used as someone's main home.
Fraud
Herefordshire Council will not accept deliberate manipulation or fraud. Any instances will be actively investigated and any individual who falsifies their records or dishonestly provides inaccurate information may face prosecution.
If you believe someone has not declared an empty property, second home or annexe you can report it.
The notice of the premium
The Levelling up and Regeneration Act states that if a decision is made to charge a premium it must be done 12 months in advance of the premium being applied. The decision to charge the premium was made by Herefordshire Council on 9 February 2024 and the premium is applicable from 1 April 2025. A statutory notice was published on 29 February 2024.