Response

Response to request for information

Reference

3778778

Response date

28 July 2025

Request

• Any changes to the council tax for furnished homes not used as a sole or main residence (also known as second homes) under the Levelling Up and Regeneration Act 2023
• The rate of the premium, as a percentage or multiplier of the standard council tax rate
• Number of second homes at start of financial year
• Number of holiday-let properties registered for business rates at start of financial year
• Forecast of annual income generated from council tax
• Any impact assessment(s) carried out on the effect of the second home premium on the local economy.
• Number of appeals against council tax on second homes to date

Response

• Any changes to the council tax for furnished homes not used as a sole or main residence (also known as second homes) under the Levelling Up and Regeneration Act 2023
  • Yes
• The rate of the premium, as a percentage or multiplier of the standard council tax rate
  • 100%
• Number of second homes at start of financial year
  • 252
• Number of holiday-let properties registered for business rates at start of financial year
  • Unknown
• Forecast of annual income generated from council tax

  • £120,952,941.09 as at 1 July 2025 our collectable debit for 2025/2026

  • For second homes collectable debit for 2025/26

    • Total = £900,248,42
    • Standard = £633,099.23
    • Premium = £267,149.19
• Any impact assessment(s) carried out on the effect of the second home premium on the local economy
  • No
• Number of appeals against council tax on second homes to date

  • Unknown, data not held