Learn about Council Tax charges on second homes and empty properties in the South Hams.
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.
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.
The Levelling Up and Regeneration Act 2023, gives local authorities in England the power to charge a Council Tax Premium of 100% on second homes from 1 April 2025. South Hams District Council agreed at its full Council meeting on 15 February 2024 to charge the 100% premium for second homes from 1 April 2025.
A council tax premium of 100% will be charged on empty properties once they have remained empty for one year. For more details regarding empty properties please visit our webpage.
If you have recently purchased or rented a property to be used as a second home, please register with our online move form:
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.
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.
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.
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.
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:
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.
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.
