Second homes council tax premium by council (UK)
How much council tax do second homes pay in each council?
Most councils now charge a second homes premium. In England councils can add up to 100% (double council tax) from 1 April 2025, and 41 of the 42 English councils below do, with one more starting in April 2027. Welsh councils can add up to 300%: of the 20 Welsh councils below, 5 charge more than 100%, 11 charge 100%, 2 charge less, 1 charges none and 1 is unclear. Scottish councils have set their own rates since 1 April 2026, when the 100% cap was removed: of the 31 Scottish councils below, 7 charge more than 100%, 22 charge 100%, 1 has agreed a rise and 1 is unclear. Holiday lets that pay business rates instead of council tax do not pay it.
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Councils that charge more, less or not yet
Every council below charges something other than the standard 100% premium, has agreed a change that has not started yet, or has an unclear rate. Statuses: Above 100% 100% (double) Below 100% No premium Agreed, not yet charged Unclear (check with council).
| Council | Nation | Second homes premium | Bill on a second home | Since | Notes |
|---|---|---|---|---|---|
| Aberdeenshire | Scotland | Above 100% 200% | 300% | 1 Sep 2026 | Up from 100%. Can be deferred for up to 12 months on a home inherited from 1 Apr 2026, or in exceptional circumstances. The Scottish Government's 2026-27 return (Mar 2026) still listed 100%. Source |
| Argyll and Bute | Scotland | Above 100% 110% | 210% | 1 Apr 2026 | Up from 100% (charged since 2024), decided as part of the council's budget. Source |
| East Dunbartonshire | Scotland | Above 100% 200% | 300% | 1 Oct 2026 | The council says second homes may be subject to the 200% premium (council tax tripled). Source |
| Glasgow City | Scotland | Above 100% 200% | 300% | 1 Apr 2026 | Was 100% from 1 Apr 2025 to 31 Mar 2026. Water and waste water charges are not affected. Source |
| Highland | Scotland | Above 100% 200% | 300% | 1 Apr 2026 | Up from 100%. The 2026/27 budget paper proposed second home charges of 350% for 2027/28 and 400% for 2028/29, confirmed each year at budget time. Source |
| Scottish Borders | Scotland | Above 100% 125% | 225% | 1 Apr 2026 | Up from 100%. The council's policy sets 275% council tax from 1 Apr 2027 and 300% from 1 Apr 2028. Source |
| West Dunbartonshire | Scotland | Above 100% 200% | 300% | 1 Apr 2026 | Also applies to long-term empty homes, with a grace period for some new buyers. Source |
| Bridgend | Wales | Above 100% 200% | 300% | 1 Apr 2026 | 100% from 1 Apr 2024, rising to 200% after two years (decided 20 Sep 2023). One of the highest-charging councils in Wales. Source |
| Ceredigion | Wales | Above 100% 150% | 250% | 1 Apr 2025 | 100% from 1 Apr 2024, then 150%. Covers self-catering units that fail the business rates criteria. Source |
| Conwy | Wales | Above 100% 150% | 250% | 2026-27 and 2027-28 | Retained for 2026-27 and 2027-28 (decided 23 Oct 2025). No discount for second homes or holiday homes. Source |
| Denbighshire | Wales | Above 100% 150% | 250% | 1 Apr 2025 | 100% from 1 Apr 2024. Full Council on 8 Jul 2025 kept 150% from 1 Apr 2026. Source |
| Pembrokeshire | Wales | Above 100% 125% | 225% | 1 Apr 2026 | Down from 200% (2024-25) and 150% (2025-26). The council has confirmed 125% for 2027-28. Source |
| Powys | Wales | Below 100% 75% | 175% | 1 Apr 2023 | Unchanged for 2026-27. 235 more self-catering units moved into council tax after failing the 252/182-day letting test. Source |
| Wrexham | Wales | Below 100% 50% | 150% | 1 Apr 2017 | Lower than most Welsh councils that charge one; 71 homes paying in the 2026/27 tax base. Source |
| Torfaen | Wales | No premium None | 100% | – | One of two Welsh councils not charging a second homes premium in 2026/27. It says it is considering one; a first decision must be made at least a year before it starts. Source |
| Stratford-on-Avon | England | Agreed, not yet charged 100% from 1 Apr 2027 | 100% now, 200% from 1 Apr 2027 | 1 Apr 2027 | Agreed by Cabinet and Council on 23 Feb 2026 (859 second homes). No second homes discount since 2013. Scrutiny was told the council could still decide not to go ahead before 2027/28. Source |
| City of Edinburgh | Scotland | Agreed, not yet charged 100%, then 300% from 1 Jan 2027 | 200% now, 400% from 1 Jan 2027 | 1 Jan 2027 (300%) | A rise to 300% from 1 Apr 2026 was suspended. The council decided on 27 Aug 2026 to raise it to 300% from 1 Jan 2027, with revised bills due in Dec 2026. Source |
| Midlothian | Scotland | Unclear (check with council) 100%, or graduated up to 500% | 200%, or up to 600% | 1 Apr 2026 (graduated charges) | The council page says graduated premiums like those on empty homes will normally apply to second homes; its Feb 2026 report proposed 200%, then 400% from 25 months and 600% from 37 months. The Scottish Government's 2026-27 return lists 100%. UNVERIFIED Ask the council. Source |
| Blaenau Gwent | Wales | Unclear (check with council) 100% or none | 200% or 100% | 1 Apr 2026 (council page) | Sources disagree: the council page says 100% from 1 Apr 2026, but its 2026/27 return to the Welsh Government shows no second homes paying it. UNVERIFIED Ask the council before you budget. Source |
At a glance
- 93 council areas in this table: 42 in England, 20 in Wales and 31 in Scotland.
- 74 charge a 100% premium (double council tax).
- 12 charge more than 100% (5 in Wales, 7 in Scotland; 110% to 200%).
- 2 charge less than 100% (Powys 75%, Wrexham 50%).
- 1 charges none, 2 have agreed a new or higher premium that has not started yet (Stratford-on-Avon from 1 Apr 2027 and City of Edinburgh from 1 Jan 2027) and 2 are unclear.
The national rules behind the table
- England: from 1 April 2025 councils can charge up to 100% extra on second homes (furnished, nobody's sole or main residence), and must decide at least a year before it starts. Exceptions Classes E to L include annexes, homes marketed for sale or let (12 months) and holiday-only or seasonal homes restricted by planning (MHCLG guidance). A let valued for business rates (140 nights available, 70 let) does not pay it. England premium guide.
- Wales: since 1 April 2023 councils can charge up to 300% (Welsh Government guidance). A self-catering let stays on business rates only if it is available for 252 nights and let for 182. Class 6 excepts homes a planning condition limits to holiday use. Wales premium guide.
- Scotland: premiums of up to 100% (double) started on 1 April 2024. The Housing (Scotland) Act 2025 removed that cap: from 1 April 2026 the default is still a 100% increase, but each council can set a higher or lower rate, or none, and can vary it by area or type of home (SSI 2026/169; Scottish Government circular 6/2026). A second home is furnished, nobody's sole or main residence and lived in for at least 25 days in 12 months. The Scottish Government's 2026-27 return lists each council's rate (gov.scot data); we checked every council against its own page too, as some have changed since. A self-catering let that qualifies for business rates does not pay council tax. Scotland business rates or council tax checker.
- Northern Ireland: no second homes premium is listed on this site; we have no council pages there yet. Northern Ireland rules.
Not in the table because their council page does not cover the premium yet: Cardiff, Greater London (all boroughs), Gwynedd.
All 93 council areas
Every council page that covers the premium, with its rate and official source. Open a council page for the exceptions, how to claim one and a free alert when the rules change.
Show all 93 council areas
No matches.
| Council | Nation | Second homes premium | Bill on a second home | Since | Notes |
|---|---|---|---|---|---|
| Bath and North East Somerset | England | 100% (double) 100% | 200% | 1 Apr 2025 | Resolved unanimously on 30 Nov 2023. The sale or letting exception runs from the date first advertised and can be used only once. Source |
| Blackpool | England | 100% (double) 100% | 200% | 1 Apr 2025 | Agreed 21 Feb 2024. The council says it can include short-term holiday lets and furnished rentals empty between lets. Source |
| Bournemouth, Christchurch and Poole | England | 100% (double) 100% | 200% | 1 Apr 2025 | Determination approved 9 Jan 2024; national exceptions only. Source |
| Brighton & Hove | England | 100% (double) 100% | 200% | 1 Apr 2025 | Approved 1 Feb 2024. Since 1 Apr 2026, serviced accommodation (short to medium stays with hotel-like services) is an exception. Source |
| Bristol | England | 100% (double) 100% | 200% | 1 Apr 2025 | Decided by Cabinet (23 Jan 2024) and Council (28 Feb 2024). If an exception is granted, the standard charge is still payable. Source |
| Cambridge | England | 100% (double) 100% | 200% | 1 Apr 2025 | Agreed 25 Mar 2024. The council says it includes homes used for short-term holiday rental. Source |
| Canterbury | England | 100% (double) 100% | 200% | 1 Apr 2025 | First approved 4 Jan 2024; national exceptions only. Source |
| Chichester | England | 100% (double) 100% | 200% | 1 Apr 2025 | Decided Mar 2024; the 2026/27 bill guidance confirms 100%. National exceptions only. Source |
| Cornwall | England | 100% (double) 100% | 200% | 1 Apr 2025 | Exceptions include homes with holiday-only planning conditions. Source |
| Cotswold | England | 100% (double) 100% | 200% | 1 Apr 2025 | Voted unanimously on 20 Mar 2024. A second home usable all year with no planning restriction pays it. Source |
| Cumberland | England | 100% (double) 100% | 200% | 1 Apr 2025 | Adopted 6 Mar 2024. You must apply for an exception, in the area where the second home is. Source |
| Derbyshire Dales | England | 100% (double) 100% | 200% | 1 Apr 2025 | Approved (announced 4 Mar 2024) and confirmed 3 Mar 2025. Local exceptions include age-restricted homes being marketed for sale or rent. Source |
| Dorset | England | 100% (double) 100% | 200% | 1 Apr 2025 | Agreed at the Feb 2024 budget meeting. Applies from day one, with no minimum period as a second home. Source |
| East Devon | England | 100% (double) 100% | 200% | 1 Apr 2025 | Approved 21 Feb 2024; the council ringfences its share for housing and will review it in 2029. Source |
| East Lindsey | England | 100% (double) 100% | 200% | 1 Apr 2025 | Approved 28 Feb 2024; added to your bill automatically. Source |
| East Suffolk | England | 100% (double) 100% | 200% | 1 Apr 2025 | Approved Feb 2024. A home marketed for sale is excepted for up to 24 months (the national rule is 12). Source |
| Folkestone and Hythe | England | 100% (double) 100% | 200% | 1 Apr 2025 | National exceptions; send evidence to the council, which may visit to check. Source |
| Great Yarmouth | England | 100% (double) 100% | 200% | 1 Apr 2025 | Resolved 14 Dec 2023. More than 1,000 second homes; 25% of the money raised goes back to the districts most affected. Source |
| Isle of Wight | England | 100% (double) 100% | 200% | 1 Apr 2025 | Power adopted Feb 2024. Claim exceptions on the council's Empty and Second Home Review Form. Source |
| Isles of Scilly | England | 100% (double) 100% | 200% | 1 Apr 2025 | In the budget approved 22 Feb 2024. Local exception for staff accommodation for island employers. Source |
| King's Lynn and West Norfolk | England | 100% (double) 100% | 200% | 1 Apr 2025 | Agreed Jan 2024, re-approved for 2026/27. More than 3,000 second homes. A planning condition stopping main-residence use also counts as an exception. Source |
| Liverpool | England | 100% (double) 100% | 200% | Not stated | The council page confirms second homes pay twice the normal charge, but not when this was decided (the national power allows it from 1 Apr 2025). Source |
| Manchester | England | 100% (double) 100% | 200% | 1 Apr 2025 | Agreed 17 Jan 2024. Charged from day one on a home used as a second home, or after 12 months on a furnished home nobody lives in. Source |
| New Forest | England | 100% (double) 100% | 200% | 1 Apr 2025 | Determined 26 Feb 2024; about 1,210 homes in the 2026/27 tax base. No discretion beyond the listed exceptions. Source |
| North Devon | England | 100% (double) 100% | 200% | 1 Apr 2025 | Decided 17 Jan 2024; includes furnished homes with a planning restriction on occupation unless an exception applies. Source |
| North Norfolk | England | 100% (double) 100% | 200% | 1 Apr 2025 | Decided 22 Nov 2023. Holiday lets not on the business rates list pay council tax as a second home and may pay the premium. Source |
| North Yorkshire | England | 100% (double) 100% | 200% | 1 Apr 2025 | Decided 21 Feb 2024 and kept unchanged in the 2026-27 council tax resolution. Homes with a planning restriction of at least 28 days (Class A) get no discount and no premium. Source |
| Northumberland | England | 100% (double) 100% | 200% | 1 Apr 2025 | Approved by Full Council on 21 Feb 2024. The 12-month marketing exceptions run from the date the home was first marketed. Source |
| Oxford | England | 100% (double) 100% | 200% | 1 Apr 2025 | Applies to most second homes; apply for an exception online. Source |
| Rother | England | 100% (double) 100% | 200% | 1 Apr 2025 | Approved 26 Feb 2024. Source |
| Sefton | England | 100% (double) 100% | 200% | 1 Apr 2025 | Approved by Full Council on 18 Jan 2024. Source |
| Somerset | England | 100% (double) 100% | 200% | 1 Apr 2025 | Full Council reaffirmed it on 20 Dec 2023; includes furnished homes with a planning restriction on occupation. Source |
| South Hams | England | 100% (double) 100% | 200% | 1 Apr 2025 | Added to bills automatically (public notice 2 Mar 2024). Local discretionary exceptions set for 2025-26, e.g. agricultural occupancy conditions. Source |
| Stratford-on-Avon | England | Agreed, not yet charged 100% from 1 Apr 2027 | 100% now, 200% from 1 Apr 2027 | 1 Apr 2027 | Agreed by Cabinet and Council on 23 Feb 2026 (859 second homes). No second homes discount since 2013. Scrutiny was told the council could still decide not to go ahead before 2027/28. Source |
| Teignbridge | England | 100% (double) 100% | 200% | 1 Apr 2025 | Resolved 27 Feb 2024. A Sep 2026 review found premiums charged on about 81.7% of 891 furnished empty homes; a report to Full Council to review and reaffirm it is due. Source |
| Thanet | England | 100% (double) 100% | 200% | 1 Apr 2025 | Decided 11 Jan 2024 and continued for 2026/27. Its guidance says the marketed-to-let exception excludes holiday lets. Source |
| Torbay | England | 100% (double) 100% | 200% | 1 Apr 2025 | Adopted 5 Dec 2024, national exceptions only. A June 2026 review said 16 homes that would have paid it moved to business rates in a year. Source |
| Torridge | England | 100% (double) 100% | 200% | 1 Apr 2025 | Voted in on 22 Jan 2024; no premium was charged before. Source |
| Wealden | England | 100% (double) 100% | 200% | 1 Apr 2025 | Agreed 21 Feb 2024 (Cabinet 7 Feb 2024). Source |
| West Devon | England | 100% (double) 100% | 200% | 1 Apr 2025 | Resolved 20 Feb 2024. Local discretionary exceptions, e.g. agricultural occupancy conditions and some staff accommodation. Source |
| Westmorland and Furness | England | 100% (double) 100% | 200% | 1 Apr 2025 | Decided 22 Feb 2024; also applies to homes owned by businesses. Discretionary local exceptions in its 2025 to 2026 policy. Source |
| City of York | England | 100% (double) 100% | 200% | 1 Apr 2025 | Approved 22 Feb 2024. Not charged on homes with an occupancy restriction for part of the year. Source |
| Blaenau Gwent | Wales | Unclear (check with council) 100% or none | 200% or 100% | 1 Apr 2026 (council page) | Sources disagree: the council page says 100% from 1 Apr 2026, but its 2026/27 return to the Welsh Government shows no second homes paying it. UNVERIFIED Ask the council before you budget. Source |
| Bridgend | Wales | Above 100% 200% | 300% | 1 Apr 2026 | 100% from 1 Apr 2024, rising to 200% after two years (decided 20 Sep 2023). One of the highest-charging councils in Wales. Source |
| Caerphilly | Wales | 100% (double) 100% | 200% | 1 Apr 2025 | Agreed Mar 2024; 175 second homes paying in 2026/27. No local exception for lets moving from business rates. Source |
| Carmarthenshire | Wales | 100% (double) 100% | 200% | 1 Apr 2025 | 50% from 1 Apr 2024, then 100% for all second homes. Source |
| Ceredigion | Wales | Above 100% 150% | 250% | 1 Apr 2025 | 100% from 1 Apr 2024, then 150%. Covers self-catering units that fail the business rates criteria. Source |
| Conwy | Wales | Above 100% 150% | 250% | 2026-27 and 2027-28 | Retained for 2026-27 and 2027-28 (decided 23 Oct 2025). No discount for second homes or holiday homes. Source |
| Denbighshire | Wales | Above 100% 150% | 250% | 1 Apr 2025 | 100% from 1 Apr 2024. Full Council on 8 Jul 2025 kept 150% from 1 Apr 2026. Source |
| Flintshire | Wales | 100% (double) 100% | 200% | 1 Apr 2023 | Decided 13 Dec 2022, kept for 2026/27. No discount on second homes. Source |
| Isle of Anglesey | Wales | 100% (double) 100% | 200% | In force 2026/27 | Set by Full Council on 5 Mar 2026 with the 2026/27 council tax. The council's second homes page still shows older wording. Source |
| Merthyr Tydfil | Wales | 100% (double) 100% | 200% | 1 Apr 2024 | Kept for 2025/26 and 2026/27; 171 second homes paying in 2026/27. Source |
| Monmouthshire | Wales | 100% (double) 100% | 200% | 1 Apr 2024 | Unchanged for 2026/27. Local exception: a property moving from business rates to council tax is free of the premium for 12 months. Source |
| Neath Port Talbot | Wales | 100% (double) 100% | 200% | 1 Apr 2025 | Local exception D (from 1 Apr 2026): the premium can be waived for 6 months when a self-catering let moves from business rates to council tax. Source |
| Newport | Wales | 100% (double) 100% | 200% | 1 Apr 2025 | Still charged in 2026/27. The council says it can include short-term holiday lets that pay council tax rather than business rates. Source |
| Pembrokeshire | Wales | Above 100% 125% | 225% | 1 Apr 2026 | Down from 200% (2024-25) and 150% (2025-26). The council has confirmed 125% for 2027-28. Source |
| Powys | Wales | Below 100% 75% | 175% | 1 Apr 2023 | Unchanged for 2026-27. 235 more self-catering units moved into council tax after failing the 252/182-day letting test. Source |
| Rhondda Cynon Taf | Wales | 100% (double) 100% | 200% | 1 Apr 2024 | Agreed Jan 2023. Second homes paying it rose from 491 (Apr 2023) to 647 (Mar 2024). Source |
| Swansea | Wales | 100% (double) 100% | 200% | 1 Apr 2021 | The marketed-for-let exception (Class 2) covers tenancies of at least 6 months, not holiday or Airbnb lets. Source |
| Torfaen | Wales | No premium None | 100% | – | One of two Welsh councils not charging a second homes premium in 2026/27. It says it is considering one; a first decision must be made at least a year before it starts. Source |
| Vale of Glamorgan | Wales | 100% (double) 100% | 200% | 1 Apr 2024 | Reaffirmed by Cabinet on 18 Dec 2025 and set by Council for 2026/27. Source |
| Wrexham | Wales | Below 100% 50% | 150% | 1 Apr 2017 | Lower than most Welsh councils that charge one; 71 homes paying in the 2026/27 tax base. Source |
| Aberdeen City | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | Approved at the budget meeting on 6 Mar 2024. Water and waste water charges are not affected. Source |
| Aberdeenshire | Scotland | Above 100% 200% | 300% | 1 Sep 2026 | Up from 100%. Can be deferred for up to 12 months on a home inherited from 1 Apr 2026, or in exceptional circumstances. The Scottish Government's 2026-27 return (Mar 2026) still listed 100%. Source |
| Angus | Scotland | 100% (double) 100% | 200% | Not stated | Some accommodation, including purpose-built holiday homes, is not liable for the 200% charge. Source |
| Argyll and Bute | Scotland | Above 100% 110% | 210% | 1 Apr 2026 | Up from 100% (charged since 2024), decided as part of the council's budget. Source |
| Clackmannanshire | Scotland | 100% (double) 100% | 200% | Apr 2024 | A 50% discount may apply to job-related homes. Source |
| Dumfries and Galloway | Scotland | 100% (double) 100% | 200% | Not stated | Exceptions include purpose-built holiday homes. Water and waste water are not affected. Source |
| Dundee City | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | Agreed by the City Governance Committee in Jan 2024 (Scottish Government 2026-27 return). Source |
| East Ayrshire | Scotland | 100% (double) 100% | 200% | 1 Jul 2024 | The premium doubles council tax; Scottish Water charges are not affected. Source |
| East Dunbartonshire | Scotland | Above 100% 200% | 300% | 1 Oct 2026 | The council says second homes may be subject to the 200% premium (council tax tripled). Source |
| East Lothian | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | Agreed at the budget meeting on 20 Feb 2024. Source |
| East Renfrewshire | Scotland | 100% (double) 100% | 200% | 1 Oct 2024 | Start date from the council's 2026-27 return to the Scottish Government. The 10% second homes discount has ended. Source |
| City of Edinburgh | Scotland | Agreed, not yet charged 100%, then 300% from 1 Jan 2027 | 200% now, 400% from 1 Jan 2027 | 1 Jan 2027 (300%) | A rise to 300% from 1 Apr 2026 was suspended. The council decided on 27 Aug 2026 to raise it to 300% from 1 Jan 2027, with revised bills due in Dec 2026. Source |
| Falkirk | Scotland | 100% (double) 100% | 200% | 1 Jan 2025 | Agreed by the Executive Committee on 22 Aug 2024. Source |
| Fife | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | Officers can decide not to apply it in exceptional circumstances. Source |
| Glasgow City | Scotland | Above 100% 200% | 300% | 1 Apr 2026 | Was 100% from 1 Apr 2025 to 31 Mar 2026. Water and waste water charges are not affected. Source |
| Highland | Scotland | Above 100% 200% | 300% | 1 Apr 2026 | Up from 100%. The 2026/27 budget paper proposed second home charges of 350% for 2027/28 and 400% for 2028/29, confirmed each year at budget time. Source |
| Inverclyde | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | Double the normal rate of council tax. Source |
| Midlothian | Scotland | Unclear (check with council) 100%, or graduated up to 500% | 200%, or up to 600% | 1 Apr 2026 (graduated charges) | The council page says graduated premiums like those on empty homes will normally apply to second homes; its Feb 2026 report proposed 200%, then 400% from 25 months and 600% from 37 months. The Scottish Government's 2026-27 return lists 100%. UNVERIFIED Ask the council. Source |
| Moray | Scotland | 100% (double) 100% | 200% | Not stated | Consultation on raising it closes 14 Dec 2026; lowering it is not being considered. Source |
| Na h-Eileanan Siar (Western Isles) | Scotland | 100% (double) 100% | 200% | Not stated | The 2026-27 leaflet says the extra charge doubles council tax. On 24 Feb 2026 the Comhairle agreed in principle to raise the levy to 225%; we could not confirm when, or whether, that applies. UNVERIFIED Source |
| North Ayrshire | Scotland | 100% (double) 100% | 200% | 1 Apr 2025 | Includes Arran and Cumbrae. A let that qualifies for business rates is not charged council tax. Source |
| North Lanarkshire | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | Decided by the council on 15 Feb 2024. Source |
| Orkney Islands | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | North Isles residents who need a second home on the Orkney mainland for work may get a 50% discount instead. Source |
| Renfrewshire | Scotland | 100% (double) 100% | 200% | Not stated | No second homes discount since 1 Apr 2024. Purpose-built holiday homes and homes left for work-related accommodation may get a 50% discount instead. Source |
| Scottish Borders | Scotland | Above 100% 125% | 225% | 1 Apr 2026 | Up from 100%. The council's policy sets 275% council tax from 1 Apr 2027 and 300% from 1 Apr 2028. Source |
| Shetland Islands | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | Replaced the 10% discount. A purpose-built holiday home that cannot be used all year may get a 50% discount. Source |
| South Ayrshire | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | You can ask for it to be removed for a time in exceptional circumstances outside your control. Source |
| South Lanarkshire | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | From the council's council tax page. Source |
| Stirling | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | Charged as 200% council tax. Source |
| West Dunbartonshire | Scotland | Above 100% 200% | 300% | 1 Apr 2026 | Also applies to long-term empty homes, with a grace period for some new buyers. Source |
| West Lothian | Scotland | 100% (double) 100% | 200% | 1 Apr 2024 | Twice the full council tax for the property's band. Source |
Use this table
Journalists, agents and researchers are welcome to quote or link to this table. Please credit: UK Short-Let Rules Tracker, "Second homes council tax premium by council", https://ukshortletrules.co.uk/second-homes-council-tax-premium-by-council, checked 29 Oct 2026.
Download the table (CSV) Same rows as above, with the council page and official source for each.
Common questions
What is the second homes council tax premium?
It is extra council tax a council can charge on a second home: a home that is substantially furnished but is nobody's sole or main residence. Each council decides whether to charge it and at what rate. In England the maximum is 100% (double council tax) from 1 April 2025, and in Wales it is up to 300% (four times) since 1 April 2023. In Scotland premiums of up to 100% started on 1 April 2024; since 1 April 2026 there is no upper limit, the default is 100% and each council sets its own rate.
Do holiday lets pay the second homes premium?
Only if the let is on council tax. A holiday let valued for business rates does not pay council tax, so the premium does not apply. In England that means available for at least 140 nights and actually let for at least 70 nights in the last 12 months; in Wales, at least 252 nights available and 182 let; in Scotland, at least 140 nights available and 70 let in the financial year. Lets that miss the test move to council tax, where the premium can apply unless an exception fits.
Which councils charge the highest second homes premium?
Among the 93 councils in this table, the highest current rate is 200% (a bill of 300%), charged by Bridgend in Wales and by Aberdeenshire, East Dunbartonshire, Glasgow City, Highland and West Dunbartonshire in Scotland. City of Edinburgh has decided on 300% (four times council tax) from 1 January 2027, and Scottish Borders' policy reaches 200% from 1 April 2028. Conwy, Ceredigion and Denbighshire charge 150%. Midlothian says graduated premiums of up to 500% will normally apply to second homes too, but this is unclear. Every English council in the table that charges the premium charges the 100% maximum.
Which councils do not charge a second homes premium?
In this table, Torfaen charges no second homes premium in 2026/27, and Stratford-on-Avon has agreed a 100% premium that starts on 1 April 2027. Blaenau Gwent and Midlothian are unclear because their sources disagree, so ask the council. Every Scottish council in the table charges at least 100%.
Can I use or quote this table?
Yes. Please credit the UK Short-Let Rules Tracker and link to this page. Each row links to the official source and to the council page with the full wording, exceptions and contacts. It is a summary of general information, not tax advice, so check your bill and your council before relying on it.
More: England second homes premium guide · Wales second homes premium guide · Business rates or council tax? Occupancy threshold tracker · Planning permission by council · Buying a holiday let? Due-diligence checker · All councils.
Not tax advice. Compiled by the UK Short-Let Rules team from each council page's official sources; summaries are shortened, so read the council page and check with the council before acting. Items marked UNVERIFIED have not been confirmed against an official source.
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