From 1 April 2025, councils in England gained the power to charge up to a 100% premium (double the standard rate) on furnished second homes.
Wales has allowed even higher premiums (up to 300%) since 2023, and all 32 Scottish councils introduced a second-home premium by 2024–25.
Wales has allowed even higher premiums (up to 300%) since 2023, and all 32 Scottish councils introduced a second-home premium by 2024–25.
The table below lists every billing authority in the UK with their second-home Council Tax rate vs. a standard primary residence and the date the rate became effective. (Councils that have not adopted a premium are shown with “0%” and no start date, meaning second homes are charged the same as any other home.)
England (Second-Home Council Tax Premiums)
Most English councils have opted for the maximum +100% premium (double tax) on second homes effective 1 Apr 2025.
A minority (roughly 25%) did not enact a premium for 2025. Each English council’s entry notes its nation/region and premium rate:
| Council | Nation / Region | Second‑home rate (vs. standard bill) | Effective from |
|---|---|---|---|
| Adur District Council | England / South East | 0% (no premium) | (n/a) |
| Allerdale (see Cumberland) | (abolished) | – | – |
| Amber Valley | England / East Midlands | +100% | 1 Apr 2025 |
| Arun | England / South East | +100% | 1 Apr 2025 |
| Ashfield | England / East Midlands | +100% | 1 Apr 2025 |
| Ashford | England / South East | +100% | 1 Apr 2025 |
| Babergh | England / East of England | +100% | 1 Apr 2025 |
| Barnet | England / London | +100% | 1 Apr 2025 |
| Barnsley | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Basildon | England / East of England | +100% | 1 Apr 2025 |
| Basingstoke and Deane | England / South East | +100% | 1 Apr 2025 |
| Bassetlaw | England / East Midlands | +100% | 1 Apr 2025 |
| Bath & North East Somerset | England / South West | +100% | 1 Apr 2025 |
| Bedford | England / East of England | +100% | 1 Apr 2025 |
| Birmingham | England / West Midlands | +100% | 1 Apr 2025 |
| Blaby | England / East Midlands | +100% | 1 Apr 2025 |
| Blackburn with Darwen | England / North West | +100% | 1 Apr 2025 |
| Blackpool | England / North West | +100% | 1 Apr 2025 |
| Bolsover | England / East Midlands | +100% | 1 Apr 2025 |
| Bolton | England / North West | +100% | 1 Apr 2025 |
| Bournemouth, Christchurch & Poole | England / South West | +100% | 1 Apr 2025 |
| Bracknell Forest | England / South East | +100% | 1 Apr 2025 |
| Bradford | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Breckland | England / East of England | +100% | 1 Apr 2025 |
| Brent | England / London | +100% | 1 Apr 2025 |
| Brentwood | England / East of England | +100% | 1 Apr 2025 |
| Bridgend | Wales | +200% (after 2 yrs; +100% first 2 yrs) | 1 Apr 2024 |
| Brighton & Hove | England / South East | +100% | 1 Apr 2025 |
| Bristol | England / South West | +100% | 1 Apr 2025 |
| Broadland | England / East of England | +100% | 1 Apr 2025 |
| Bromley | England / London | +100% | 1 Apr 2025 |
| Bromsgrove | England / West Midlands | +100% | 1 Apr 2025 |
| Buckinghamshire | England / South East | +100% | 1 Apr 2025 |
| Bury | England / North West | +100% | 1 Apr 2025 |
| Caerphilly | Wales | +100% | 1 Apr 2025 |
| Calderdale | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Cambridge | England / East of England | +100% | 1 Apr 2025 |
| Camden | England / London | +100% | 1 Apr 2025 |
| Cannock Chase | England / West Midlands | +100% | 1 Apr 2025 |
| Canterbury | England / South East | +100% | 1 Apr 2025 |
| Cardiff | Wales | +100% | 1 Apr 2024 |
| Castle Point | England / East of England | +100% | 1 Apr 2025 |
| Central Bedfordshire | England / East of England | +100% | 1 Apr 2025 |
| Ceredigion | Wales | +150% | 1 Apr 2025 |
| Charnwood | England / East Midlands | +100% | 1 Apr 2025 |
| Cheshire East | England / North West | +100% | 1 Apr 2025 |
| Cheshire West and Chester | England / North West | +100% | 1 Apr 2025 |
| Chesterfield | England / East Midlands | +100% | 1 Apr 2025 |
| Chichester | England / South East | +100% | 1 Apr 2025 |
| Chorley | England / North West | +100% | 1 Apr 2025 |
| City of London | England / London | +100% | 1 Apr 2025 |
| Colchester | England / East of England | +100% | 1 Apr 2025 |
| Conwy | Wales | +150% | 1 Apr 2025 |
| Cornwall | England / South West | +100% | 1 Apr 2025 |
| Cotswold | England / South West | +100% | 1 Apr 2025 |
| Craven (see North Yorkshire) | England / West Midlands | +100% | 1 Apr 2025 |
| Coventry | (abolished) | – | – |
| Crawley | England / South East | +100% | 1 Apr 2025 |
| Cumberland | England / North West | +100% | 1 Apr 2025 |
| Darlington | England / North East | +100% | 1 Apr 2025 |
| Denbighshire | Wales | +100% | 1 Apr 2025 |
| Derby (City) | England / East Midlands | +100% | 1 Apr 2025 |
| Derbyshire Dales | England / East Midlands | +100% | 1 Apr 2025 |
| Doncaster | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Dorset (Unitary) | England / South West | +100% | 1 Apr 2025 |
| Dudley | England / West Midlands | +100% | 1 Apr 2025 |
| Dumfries & Galloway | Scotland | +100% | 1 Apr 2024 |
| Dundee City | Scotland | +100% | 1 Apr 2024 |
| Durham County | England / North East | +100% | 1 Apr 2025 |
| Ealing (London Borough) | England / London | +100% | 1 Apr 2025 |
| East Ayrshire | Scotland | +100% | 1 Apr 2024 |
| East Cambridgeshire | England / East of England | +100% | 1 Apr 2025 |
| East Devon | England / South West | +100% | 1 Apr 2025 |
| East Devon | England / South West | +100% | 1 Apr 2025 |
| East Dunbartonshire | Scotland | +100% | 1 Apr 2024 |
| East Hertfordshire | England / East of England | +100% | 1 Apr 2025 |
| East Lindsey | England / East Midlands | +100% | 1 Apr 2025 |
| East Lothian | Scotland | +100% | 1 Apr 2024 |
| East Riding of Yorkshire | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| East Staffordshire | England / West Midlands | +100% | 1 Apr 2025 |
| East Suffolk | England / East of England | +100% | 1 Apr 2025 |
| East Sussex (see districts) | (county council) | – | – |
| Eastleigh | England / South East | +100% | 1 Apr 2025 |
| Edinburgh (City of) | Scotland | +100% | 1 Apr 2024 |
| Elmbridge | England / South East | +100% | 1 Apr 2025 |
| Enfield (London Borough) | England / London | +100% | 1 Apr 2025 |
| Epping Forest | England / East of England | +100% | 1 Apr 2025 |
| Epsom and Ewell | England / South East | +100% | 1 Apr 2025 |
| Essex (see districts) | (county council) | – | – |
| Exeter | England / South West | +100% | 1 Apr 2025 |
| Falkirk | Scotland | +100% | 1 Apr 2025 |
| Fenland | England / East of England | +100% | 1 Apr 2025 |
| Fife | Scotland | +100% | 1 Apr 2024 |
| Flintshire | Wales | +100% | 1 Apr 2023 |
| Folkestone & Hythe | England / South East | +100% | 1 Apr 2025 |
| Gateshead | England / North East | +100% | 1 Apr 2025 |
| Glasgow City | Scotland | +100% | 1 Apr 2024 |
| Gloucester | England / South West | +100% | 1 Apr 2025 |
| Gosport | England / South East | +100% | 1 Apr 2025 |
| Gravesham | England / South East | +100% | 1 Apr 2025 |
| Great Yarmouth | England / East of England | +100% | 1 Apr 2025 |
| Greenwich (London Borough) | England / London | +100% | 1 Apr 2025 |
| Guildford | England / South East | +100% | 1 Apr 2025 |
| Guildford | England / South East | +100% | 1 Apr 2025 |
| Gwynedd | Wales | +150% | 1 Apr 2023 |
| Hackney (London Borough) | England / London | +100% | 1 Apr 2025 |
| Halton | England / North West | +100% | 1 Apr 2025 |
| Hammersmith & Fulham (London Borough) | England / London | +100% | 1 Apr 2025 |
| Harborough | England / East Midlands | +100% | 1 Apr 2025 |
| Haringey (London Borough) | England / London | +100% | 1 Apr 2025 |
| Harlow | England / East of England | +100% | 1 Apr 2025 |
| Harrogate (see North Yorkshire) | (abolished) | – | – |
| Harrow (London Borough) | England / London | +100% | 1 Apr 2025 |
| Hart | England / South East | +100% | 1 Apr 2025 |
| Hartlepool | England / North East | +100% | 1 Apr 2025 |
| Hastings | England / South East | +100% | 1 Apr 2025 |
| Havant | England / South East | +100% | 1 Apr 2025 |
| Havering (London Borough) | England / London | +100% | 1 Apr 2025 |
| Herefordshire | England / West Midlands | +100% | 1 Apr 2025 |
| Hertfordshire (see districts) | England / West Midlands | – | – |
| Highland | Scotland | +100% | 1 Apr 2024 |
| Hinckley & Bosworth | England / East Midlands | +100% | 1 Apr 2025 |
| Horsham | England / South East | +100% | 1 Apr 2025 |
| Hounslow (London Borough) | England / London | +100% | 1 Apr 2025 |
| Hull (Kingston upon Hull) | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Huntingdonshire | England / East of England | +100% | 1 Apr 2025 |
| Hyndburn | England / North West | +100% | 1 Apr 2025 |
| Inverclyde | Scotland | +100% | 1 Apr 2024 |
| Ipswich | England / East of England | +100% | 1 Apr 2025 |
| Isle of Anglesey (Ynys Môn) | Wales | +100% | 1 Apr 2024 |
| Isle of Scilly | England / South West | +100% | 1 Apr 2025 |
| Isle of Wight | England / South East | +100% | 1 Apr 2025 |
| Isles of Scilly (Council) | England / South West | +100% | 1 Apr 2025 |
| Islington (London Borough) | England / London | +100% | 1 Apr 2025 |
| Kensington & Chelsea (London) | England / London | +100% | 1 Apr 2025 |
| Kettering (see North Northamptonshire) | abolished | – | – |
| King’s Lynn & West Norfolk | England / East of England | +100% | 1 Apr 2025 |
| Kingston upon Thames (London) | England / London | +100% | 1 Apr 2025 |
| Kirklees | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Knowsley | England / North West | +100% | 1 Apr 2025 |
| Lambeth (London Borough) | England / London | +100% | 1 Apr 2025 |
| Lancashire (county council) | – | – | – |
| Lancaster | England / North West | +100% | 1 Apr 2025 |
| Leeds | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Leicester (City) | England / East Midlands | +100% | 1 Apr 2025 |
| Lewes | England / South East | +100% | 1 Apr 2025 |
| Lewisham (London Borough) | England / London | +100% | 1 Apr 2025 |
| Lichfield | England / West Midlands | +100% | 1 Apr 2025 |
| Lincoln | England / East Midlands | +100% | 1 Apr 2025 |
| Lisburn & Castlereagh | Northern Ireland | different rates system | n/a |
| Liverpool | England / North West | +100% | 1 Apr 2025 |
| Luton | England / East of England | +100% | 1 Apr 2025 |
| Lyons (see Wiltshire) | abolished | – | – |
| Maidstone | England / South East | +100% | 1 Apr 2025 |
| Maldon | England / East of England | +100% | 1 Apr 2025 |
| Manchester | England / North West | +100% | 1 Apr 2025 |
| Medway | England / South East | +100% | 1 Apr 2025 |
| Merthyr Tydfil | Wales | +100% | 1 Apr 2024 |
| Merton (London Borough) | England / London | +100% | 1 Apr 2025 |
| Mid Devon | England / South West | +100% | 1 Apr 2025 |
| Mid Suffolk | England / East of England | +100% | 1 Apr 2025 |
| Mid Sussex | England / South East | +100% | 1 Apr 2025 |
| Middlesbrough | England / North East | +100% | 1 Apr 2025 |
| Midlothian | Scotland | +100% | 1 Apr 2024 |
| Milton Keynes | England / South East | +100% | 1 Apr 2025 |
| Monmouthshire | Wales | +100% | 1 Apr 2024 |
| Moray | Scotland | +100% | 1 Apr 2024 |
| Neath Port Talbot | Wales | +100% | 1 Apr 2025 |
| New Forest | England / South East | +100% | 1 Apr 2025 |
| Newark & Sherwood | England / East Midlands | +100% | 1 Apr 2025 |
| Newcastle upon Tyne | England / North East | +100% | 1 Apr 2025 |
| Newcastle‑under‑Lyme | England / West Midlands | +100% | 1 Apr 2025 |
| Newham (London Borough) | England / London | +100% | 1 Apr 2025 |
| Newport | Wales | +100% | 1 Apr 2024 |
| North Ayrshire | Scotland | +100% | 1 Apr 2025 |
| North East Lincolnshire | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| North Hertfordshire | England / East of England | +100% | 1 Apr 2025 |
| North Lanarkshire | Scotland | +100% | 1 Apr 2024 |
| North Lincolnshire | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| North Northamptonshire | England / East Midlands | +100% | 1 Apr 2025 |
| North Somerset | England / South West | +100% | 1 Apr 2025 |
| North Tyneside | England / North East | +100% | 1 Apr 2025 |
| North Yorkshire | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Northumberland | England / North East | +100% | 1 Apr 2025 |
| Nottingham (City) | England / East Midlands | +100% | 1 Apr 2025 |
| Oldham | England / North West | +100% | 1 Apr 2025 |
| Orkney Islands | Scotland | +100% | 1 Apr 2024 |
| Oxford | England / South East | +100% | 1 Apr 2025 |
| Pembrokeshire | Wales | +150% | 1 Apr 2025 |
| Pendle | England / North West | +100% | 1 Apr 2025 |
| Perth & Kinross | Scotland | +100% | 1 Apr 2024 |
| Peterborough | England / East of England | +100% | 1 Apr 2025 |
| Plymouth | England / South West | +100% | 1 Apr 2025 |
| Portsmouth | England / South East | +100% | 1 Apr 2025 |
| Powys | Wales | +75% | 1 Apr 2022 |
| Preston | England / North West | +100% | 1 Apr 2025 |
| Reading | England / South East | +100% | 1 Apr 2025 |
| Redbridge (London Borough) | England / London | +100% | 1 Apr 2025 |
| Redcar & Cleveland | England / North East | +100% | 1 Apr 2025 |
| Redditch | England / West Midlands | +100% | 1 Apr 2025 |
| Reigate & Banstead | England / South East | +100% | 1 Apr 2025 |
| Renfrewshire | Scotland | +100% | 1 Apr 2024 |
| Rhondda Cynon Taf | Wales | +100% | 1 Apr 2024 |
| Ribble Valley | England / North West | +100% | 1 Apr 2025 |
| Richmond upon Thames (London) | England / London | +100% | 1 Apr 2025 |
| Rochdale | England / North West | +100% | 1 Apr 2025 |
| Rother | England / South East | +100% | 1 Apr 2025 |
| Rotherham | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Rugby | England / West Midlands | +100% | 1 Apr 2025 |
| Runnymede | England / South East | +100% | 1 Apr 2025 |
| Rushcliffe | England / East Midlands | +100% | 1 Apr 2025 |
| Rushmoor | England / South East | +100% | 1 Apr 2025 |
| Rutland | England / East Midlands | +100% | 1 Apr 2025 |
| Salford | England / North West | +100% | 1 Apr 2025 |
| Sandwell | England / West Midlands | +100% | 1 Apr 2025 |
| Scottish Borders | Scotland | +100% | 1 Apr 2024 |
| Sefton | England / North West | +100% | 1 Apr 2025 |
| Sevenoaks | England / South East | +100% | 1 Apr 2025 |
| Sheffield | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Shetland Islands | Scotland | +100% | 1 Apr 2024 |
| Shropshire | England / West Midlands | +100% | 1 Apr 2025 |
| Slough | England / South East | +100% | 1 Apr 2025 |
| Solihull | England / West Midlands | +100% | 1 Apr 2025 |
| Somerset (Unitary) | England / South West | +100% | 1 Apr 2025 |
| South Ayrshire | Scotland | +100% | 1 Apr 2024 |
| South Cambridgeshire | England / East of England | +100% | 1 Apr 2025 |
| South Derbyshire | England / East Midlands | +100% | 1 Apr 2025 |
| South Gloucestershire | England / South West | +100% | 1 Apr 2025 |
| South Holland | England / East Midlands | +100% | 1 Apr 2025 |
| South Kesteven | England / East Midlands | +100% | 1 Apr 2025 |
| South Lanarkshire | Scotland | +100% | 1 Apr 2024 |
| South Norfolk | England / East of England | +100% | 1 Apr 2025 |
| South Oxfordshire | England / South East | +100% | 1 Apr 2025 |
| South Ribble | England / North West | +100% | 1 Apr 2025 |
| South Tyneside | England / North East | +100% | 1 Apr 2025 |
| Southampton | England / South East | +100% | 1 Apr 2025 |
| Southend-on-Sea | England / East of England | +100% | 1 Apr 2025 |
| Southwark (London Borough) | England / London | +100% | 1 Apr 2025 |
| St Albans | England / East of England | +100% | 1 Apr 2025 |
| St Helens | England / North West | +100% | 1 Apr 2025 |
| Stafford | England / West Midlands | +100% | 1 Apr 2025 |
| Stevenage | England / East of England | +100% | 1 Apr 2025 |
| Stirling | Scotland | +100% | 1 Apr 2024 |
| Stockport | England / North West | +100% | 1 Apr 2025 |
| Stockton-on-Tees | England / North East | +100% | 1 Apr 2025 |
| Stoke-on-Trent | England / West Midlands | +100% | 1 Apr 2025 |
| Stratford-on-Avon | England / West Midlands | +100% | 1 Apr 2025 |
| Stroud | England / South West | +100% | 1 Apr 2025 |
| Sunderland | England / North East | +100% | 1 Apr 2025 |
| Sutton (London Borough) | England / London | +100% | 1 Apr 2025 |
| Swale | England / South East | +100% | 1 Apr 2025 |
| Swansea | Wales | +100% | 1 Apr 2024 |
| Swindon | England / South West | +100% | 1 Apr 2025 |
| Tameside | England / North West | +100% | 1 Apr 2025 |
| Tamworth | England / West Midlands | +100% | 1 Apr 2025 |
| Tandridge | England / South East | +100% | 1 Apr 2025 |
| Teignbridge | England / South West | +100% | 1 Apr 2025 |
| Telford & Wrekin | England / West Midlands | +100% | 1 Apr 2025 |
| Test Valley | England / South East | +100% | 1 Apr 2025 |
| Tewkesbury | England / South West | +100% | 1 Apr 2025 |
| Thanet | England / South East | +100% | 1 Apr 2025 |
| Three Rivers | England / East of England | +100% | 1 Apr 2025 |
| Thurrock | England / East of England | +100% | 1 Apr 2025 |
| Torbay | England / South West | +100% | 1 Apr 2025 |
| Torfaen | Wales | +100% | 1 Apr 2025 |
| Tower Hamlets (London) | England / London | +100% | 1 Apr 2025 |
| Trafford | England / North West | +100% | 1 Apr 2025 |
| Tunbridge Wells | England / South East | +100% | 1 Apr 2025 |
| Uttlesford | England / East of England | +100% | 1 Apr 2025 |
| Vale of Glamorgan | Wales | +100% | 1 Apr 2024 |
| Vale of White Horse | England / South East | +100% | 1 Apr 2025 |
| Wakefield | England / Yorkshire & Humber | +100% | 1 Apr 2025 |
| Walsall | England / West Midlands | +100% | 1 Apr 2025 |
| Waltham Forest (London) | England / London | +100% | 1 Apr 2025 |
| Wandsworth (London) | England / London | +100% | 1 Apr 2025 |
| Warrington | England / North West | +100% | 1 Apr 2025 |
| Warwick | England / West Midlands | +100% | 1 Apr 2025 |
| West Berkshire | England / South East | +100% | 1 Apr 2025 |
| West Devon | England / South West | +100% | 1 Apr 2025 |
| West Dunbartonshire | Scotland | +100% | 1 Apr 2024 |
| West Lancashire | England / North West | +100% | 1 Apr 2025 |
| West Lindsey | England / East Midlands | +100% | 1 Apr 2025 |
| West Lothian | Scotland | +100% | 1 Apr 2024 |
| West Northamptonshire | England / East Midlands | +100% | 1 Apr 2025 |
| West Oxfordshire | England / South East | +100% | 1 Apr 2025 |
| West Suffolk | England / East of England | +100% | 1 Apr 2025 |
| Westminster (London City) | England / London | +100% | 1 Apr 2025 |
| Westmorland & Furness | England / North West | +100% | 1 Apr 2025 |
| Wigan | England / North West | +100% | 1 Apr 2025 |
| Wiltshire | England / South West | +100% | 1 Apr 2025 |
| Winchester | England / South East | +100% | 1 Apr 2025 |
| Wirral | England / North West | +100% | 1 Apr 2025 |
| Woking | England / South East | +100% | 1 Apr 2025 |
| Wokingham | England / South East | +100% | 1 Apr 2025 |
| Wolverhampton | England / West Midlands | +100% | 1 Apr 2025 |
| Worcester | England / West Midlands | +100% | 1 Apr 2025 |
| Wrexham | Wales | +50% | 1 Apr 2017 |
| York | England / Yorkshire & Humber | +100% | 1 Apr 2025 |