Unoccupied and Furnished Properties and/or Second Homes
Since 1 April 2017, no council tax discount has been granted to second home properties, meaning furnished but no one’s main residence.
The Levelling-up and Regeneration Act 2023, contains powers for billing authorities to introduce a new 100% Council Tax Premium for furnished properties periodically occupied (referred to as ‘second homes’) from 1 April 2025.
A billing authority’s first determination under the section in the Act must be made at least one year before the beginning of the financial year to which it relates, so by the 1 April 2024, for it to apply from 1 April 2025.
The conditions for the premium are:
- there is no resident in the dwelling, and
- the dwelling is substantially furnished.
Slough Borough Council will introduce this new premium of 100% for furnished properties periodically occupied into its policy from 1 April 2025, as agreed at council on Thursday 7 March 2024.