Second Homes
Information about Council Tax if you have a second home and what it may mean for you.
From 1 April 2025, a 100% Council Tax Premium is applied on properties which are occupied periodically. This premium is an additional charge on top of the standard Council Tax.
The decision to introduce this new premium for periodically occupied properties, known as "Second Homes," was approved during a Full Council meeting on 25 January 2024 following changes to legislation for Council Tax included in the Levelling-up and Regeneration Act 2023, which amends the Local Government Finance Act 1992.
The change means that a 100% Council Tax Premium is applied and is payable in addition to the standard Council Tax liability in respect of "Second Homes" where the following conditions are met:
- there is no resident of the dwelling (sole or main residence)
- and the property is substantially furnished.
Exceptions to the Second Home premium
| Class of Dwellings | Definition |
|---|---|
| E exception - Job-Related Armed Forces (F) | A property which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| F exception - Annex Part of Main Dwelling (F) | Annexes forming part of, or being treated as part of, the main property |
| G exception - Marketed for Sale 12M Limit (F) | Properties being actively marketed for sale (12 months limit) |
| H exception - Marketed for Let 12M Limit (F) | Properties being actively marketed for let (12 months limit) |
| I exception - Probate Granted 12M Limit (F) | Unoccupied properties which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| J exception - Second Home Job Related | Job-related properties |
| K exception - Second Home Occupied Caravan Pitches & Moorings | Occupied caravan pitches and boat moorings. |
| L exception - Second Home Restrictions | Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously |
(F) refers to a furnished property
You may be able to apply for a 50% discount if your second home is job related.
How do I apply?
Contact us at revenues@gloucester.gov.uk. You must include the Council Tax account reference number in your email to us and the word reference in the subject of your email. For example 'Reference [Your Council Tax number]'