Second homes
For Council Tax purposes, a second home is a furnished property that you own or rent for your own personal use but is not your main residence. Examples of second homes include holiday homes, job related properties, properties that are empty in-between tenants, a property you have inherited and properties that are on the market for sale.
There are certain exemptions and discounts that may be available if you own a second home, please visit our webpage for more information.
If your property does not qualify for a reduction, you may be subject to a premium of an additional 100% charge added to your council tax bill.
If your second home is being charged a premium, there are some exceptions (situations where the premium will not be charged). Please visit our webpage for more information on exceptions.
If you have recently purchased or rented a property to be used as a second home, please register with our online move form:
Empty properties
For council tax purposes, an empty property is a property that you own or rent which is unfurnished and not your main residence. Examples of empty properties include properties that are empty in-between tenants, a property that you have inherited and properties that are on the market for sale.
There are certain exemptions and discounts that may be available if you own an empty property, please visit our webpage for more information.
If your property does not qualify for a reduction and it has been empty and substantially unfurnished for a period of 12 months or more (even if you have not owned it for that long), you may be subject to a premium of an additional 100% charge added on to your Council Tax bill. If the property has been empty for 5 years or longer, then a further premium may be charged. Please see below for further details:
| Reason why the property is empty | Amount and period of discount or exemption |
|---|---|
| Property empty and unfurnished for 1 year or greater |
A premium of an additional 50% will be charged up to 31 March 2021.
This premium is charged once the property has been empty for one year irrespective of changes of ownership during that time. Please contact the Council for more details and whether the premium will apply to you. |
If your empty property is being charged a premium, there are some exceptions (situations where the premium will not be charged). Please visit our webpage for more information on exceptions.
Frequently Asked Questions
Why are you charging a premium?
The Council declared a Housing Crisis in September 2021 and by charging the Second Homes premium, we are encouraging council taxpayers to use a dwelling as their main residence or allow others to do the same.
When was notice of the premium given?
Once the Council had voted in favour of charging additional Council Tax on second homes, it was required to give a year’s notice before implementing the increase. A public notice was raised for both South Hams District Council and West Devon Borough Council on 2 March 2024.
How will I pay the premium?
A premium of 100% will automatically be added to the Council Tax charge from 1 April 2025. 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.
Are there any exceptions to the premium?
Yes, the government has introduced legislation which will except certain categories of property from the second home premium and the long-term empty property premium. Further details can be found here.
If you think that any of these exceptions will apply to your property then please get in touch with us. We may need to contact you to ask for further evidence regarding your property.
What if my property is used for Holiday Lets?
From 1 April 2023 the rules regarding self-catering holiday lets have changed. It may be that the property should be in the Business Rates List rather than the Council Tax List. To be eligible for Business Rates your property must be:
- available and advertised for letting commercially for short periods that total 140 nights or more in the previous and current year;
- actually let commercially for 70 nights or more in the previous year.
Until your property meets all the above criteria, it will continue to be banded for Council Tax and you will need to continue to pay your Council Tax bill.
For more information visit our webpage.
What if my Second home is undergoing renovation?
If there is no one living in your property and it is undergoing major structural repair, you may be able to receive a discount.
More details of Discounts and Exemptions for Empty Properties can be found at our webpage.