How much extra council tax do you pay on a second home in 2026?

Full answer

The second-home council tax premium lets local authorities charge additional council tax on a dwelling that is substantially furnished but is no one's sole or main residence - typically a holiday home or pied-a-terre. In England, from 1 April 2025 councils gained the power to add a premium of up to 100% on such properties, on top of the standard charge for the band. Where applied, this can double your annual council tax bill. Who it affects: owners of furnished second homes in areas where the council has chosen to adopt the premium. It is a local decision, so not every council levies it, and some phase it in. Wales and Scotland have their own separate regimes with their own maximum premium levels, so the rules differ by nation. How it works: the premium is expressed as a percentage uplift on the normal band charge. Because the underlying band amounts vary by council and are set locally, there is no single national figure - the actual pounds you pay depend on your property's band and your council's tax rate and adopted premium. Certain exceptions and exemptions can apply, for example properties that are genuinely being marketed for sale or let, or those undergoing probate, often for a limited period. Worked example (illustrative): if the standard annual council tax for your band is GBP 2,000 and your council applies the maximum 100% premium, you would pay GBP 4,000 in total. At a 50% premium, you would pay GBP 3,000. 2026/27 detail: the premium continues to apply where councils have adopted it. Note it is distinct from the long-term empty homes premium, which can rise further the longer a property stays empty and unfurnished. Because the rates are set locally and not in this rate card, do not assume a figure - check your specific council's council tax and premium schedule, and use the council tax calculator alongside your council's published band charges to estimate the cost.

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