Which Councils Charge Second Home Premium: England 2026/27 Adoption

How Adoption Works

The second home premium is discretionary. Each council decides independently whether to charge it and at what rate, up to the 100% maximum set by Section 11C of the Local Government Finance Act 1992. Before charging, a council must pass a formal resolution at least 12 months before the financial year it takes effect. This advance-notice rule means adoption rolls out in waves.

April 2025 wave. Councils that resolved before 1 April 2024 could levy the premium starting April 2025. Over 210 English billing authorities activated in this first wave, including many of the areas with the highest second-home concentrations.

April 2026 wave. Councils that resolved after April 2024 but before April 2025 activated from April 2026. This brought national coverage to roughly 84% of English billing authorities.

2027 and beyond. Remaining councils can adopt at any future date with 12 months' notice. A small number of authorities — generally those with low second-home counts — have not yet adopted.

Notable Early Adopters

Cornwall Council was among the most prominent to adopt at 100% from April 2025, unsurprising given Cornwall's estimated 13,000 second homes. The premium at Band D adds roughly £2,303 to the annual bill, doubling it to approximately £4,606.

North Yorkshire Council adopted at 100% from April 2025 across the entire unitary authority area, covering rural and coastal communities in the Yorkshire Dales and North York Moors with significant holiday-home concentrations.

Salford City Council adopted from April 2025 but included a local discretionary buffer: the premium does not apply until a property has been unoccupied for 60 consecutive days. This is a local policy decision — the legislation allows councils to adopt their own operational criteria within the statutory framework.

Huntingdonshire District Council adopted at 100% from April 2026, having passed its resolution during the 2024/25 financial year.

Regional Patterns

Tourism-heavy and coastal areas adopted earliest and at the maximum rate. Cornwall, Devon, Dorset, Norfolk, Suffolk, Somerset, Cumbria, and the Lake District area all have high second-home density and were in the first wave.

Urban councils with lower second-home counts were slower to adopt or adopted at rates below 100%. London boroughs present a mixed picture — some with significant pied-à-terre ownership adopted early, while others did not prioritise the premium as a revenue measure.

How to Check Your Council

Your council's revenues pages will confirm whether it charges the premium and at what rate. The information is usually under "second homes" or "empty and unoccupied properties" on the council website. Your annual council tax bill should also show the premium as a separate line if it applies.

If you own property in a council area that has adopted the premium, check whether your property qualifies for one of the eight second-home exception classes (E through L) under SI 2024/1007. The exceptions are mandatory — every adopting council must honour them, regardless of local policy.

The Second Home Council Tax Premium Guide covers the eight second-home exception classes and Class M for long-term empty homes, with evidence checklists and application steps, so you can determine your position before the next billing cycle.

See more England guides →