A second home is a furnished property that you own or rent, which is not used as someone’s main residence.
From 1 April 2025, you will pay a Council Tax premium on any property that qualifies as a second home.
The premium for second homes is an additional 100% of your Council Tax rate, meaning the bill is doubled.
Exceptions to the second home premium
The additional premium does not apply to:
- annexes used as part of the main home
- job related accommodation
- occupied caravan pitches and boat moorings
These exceptions have been set by the Government. Find further guidance on exceptions to the second homes premium on GOV.UK.
Time-limited exceptions
Some properties may qualify for a 12-month exception. These include:
- if you are selling or letting the property
- if the property is in probate (following the legal process after someone dies)
- if there are existing restrictions on how you can occupy the home.
Seasonal Homes with Occupancy Restrictions
A 12-month exception applies to seasonal homes where year-round or permanent occupation is prohibited.
This exception applies if there are occupancy restrictions set when the property’s planning permission was granted. These restrictions include:
- preventing occupancy for a continuous period of at least 28 days in a one-year period
- the property cannot be occupied as someone's main home
- the property is only available for holiday use
Properties actively marketed for sale or let
A 12-month exception applies to properties that are actively marketed for sale or let at a reasonable price. Marketed for sale includes:
- freehold properties
- leasehold properties with a lease of 7 years or more
The 12-month exception starts from the date the property is first marketed for sale or let.
If you sell or let the property within the 12-month period, the exception will end.
No further exceptions will be granted unless the property has been sold or a tenancy has been granted for a term of 6 months or more.
Probate
This 12-month exception also applies to properties following the grant or probate or letters of administration being issued.
Contact us about a change of circumstances
We are currently reviewing all properties we have recorded as a second home.
Please tell us if your circumstances have changed and your property is no longer being used as a second home. For example, it is now being permanently occupied by you or someone else.
Send an email to secondhomes@dorsetcouncil.gov.uk
We need to know:
- the address
- Council Tax reference (found on your Council Tax bill)
- dates of any changes such as moving dates