Council Tax Premiums Consultation

South Derbyshire District Council is seeking your views on possible discretionary exceptions to the Second Homes Premium when it is introduced from 2026.

A 'Second Home' is a term used to describe a property which is unoccupied but furnished. Following a change in legislation in the Levelling-up and Regeneration Act 2023, Local Authorities are now allowed to increase the Council Tax on Second Homes. This is classified as a Premium and will be 100% additional Council Tax charge.  

The Government recognises that a significant prevalence of second homes can have impacts in some communities, particularly in areas where a significant proportion of the properties are not occupied all year round.

People have the right both to decide how to live and how to spend their capital; freedom of choice is hugely important in making significant decisions such as purchasing property. For example, second homes can provide flexibility to enable people to work in and contribute to the local community, whilst being able to return to a family home in another part of the country on a regular basis. However, as with all policies, there is always a balance to be struck, and there may be occasions where a disproportionate number of second homes can pose challenges for local areas.

There are already a number of mandatory exceptions that apply to the premium, however the Council is also able to apply local discretionary exceptions and we want to gather your feedback on those that you think the Council should adopt.

Please have your say via the consultation survey on the Council's website.

The consultation is live until the 9 February.

14 January 2025