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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 ClassesDefinition
Class 1Dwellings being marketed for sale (time limited for one year)
Class 2Dwellings being marketed for let (time limited for one year)
Class 3Annexes forming part of, or being treated as part of, the main dwelling
Class 4Dwellings which would be someone's sole or main residence if they were not residing in armed forces accommodation
Class 5Occupied caravan pitches and boat moorings
Class 6Seasonal homes where year-round occupation is prohibited
Class 7Job-related dwellings