Periodically Occupied Property
What is a periodically occupied property?
A periodically occupied property (second/holiday home) is defined in the Local Government Finance Act 1992 as "a dwelling which is not a person's sole or main home and is substantially furnished".
There are a number of exemptions which mean that Council Tax does not have to be paid on a property which is occupied - the table below shows for details of exemptions available.
- Property was purchased on 1st May 2014 and is a furnished second home / Council Tax Charge: 100% / Period: 01/04/2014-31/03/2017
- Property continues to be used as a second home / Council Tax Charge: 150% / Period: 01/04/2017-31/08/2017
- Property placed on market for sale on 1st Sep 2017 / Council Tax Charge: 100% / Period: 01/09/2017- 31/08/2018 (Class 1 exception to the premium applied for one year)
- Property remains on market / Council Tax Charge: 150% / 01/09/2018. As from April 2023 onwards, this charge will be 175%
There will be a number of exception classes which apply specifically to periodically occupied properties. Where a periodically occupied property falls within one of these classes, the Council will not be able to charge a Council Tax premium.
| Premium Exception Classes | Definition |
|---|---|
| Class 1 | Dwellings being marketed for sale (time limited for one year) |
| Class 2 | Dwellings being marketed for let (time limited for one year) |
| Class 3 | Annexes forming part of, or being treated as part of, the main dwelling |
| Class 4 | Dwellings which would be someone's sole or main residence if they were not residing in armed forces accommodation |
| Class 5 | Occupied caravan pitches and boat moorings |
| Class 6 | Seasonal homes where year-round occupation is prohibited |
| Class 7 | Job-related dwellings |