Second Home Premium

Dwellings Occupied Periodically (Second homes) premium

Dwellings Occupied Periodically (Second homes) for Council Tax purposes are dwellings that are substantially furnished but are not occupied as anyone’s sole or main residence.

From 1 April 2025, Tendring District Council charge full Council Tax on second homes, plus a 100% second home premium. This means second homes will pay double the amount of Council Tax from 1 April 2025.

This premium applies to a property, regardless of who owns it. If a company or organisation own a property that meets the criteria, they will still need to pay the premium.

Your Council Tax charge is based on your property band, adjusted for any relevant discounts or premiums. Council Tax is not directly linked to any services you may or may not receive.

Government have provided specific exceptions from both the second home and long-term empty premiums.

Exceptions:

• Class E – Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
• Class F – Annexes forming part of, or being treated as part of, the main dwelling.
• Class G – Dwellings being actively marketed for sale (12 months limit).
• Class H – Dwellings being actively marketed for let (12 months limit).
• Class I – Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12-month limit from grant of probate/letters of administration).
• Class J – Job-related dwellings as defined by the schedule of The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003.
• Class K – Occupied caravan pitches and boat moorings.
• Class L – Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or a planning condition prevents occupancy for more than 28 days continuously in a year.

If you have been charged a premium and your property falls within one of the qualifying exceptions, please email council.tax@tendringdc.gov.uk providing evidence of the qualifying exception(s).  View the full Government Guidance.