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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 will be imposed on dwellings 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 dwellings, known as "Second Homes," was approved during a Full Council meeting on 25 January 2024 and will be effective from 1 April 2025.

This follows 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 Home" dwellings that meet the following conditions:

  1. there is no resident of the dwelling (sole or main residence)
  2. and the dwelling is substantially furnished.

The Government intends to introduce exceptions from the second home premium.  The details of these exceptions and how to apply for them will be provided once they have actually become law.

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]'