On 6 March 2024, Cumberland Council adopted a 100% Council Tax premium to unoccupied and furnished properties that is no one's sole or main residence (commonly referred to as second homes), with effect from 1 April 2025.
This means 200% Council Tax is payable from 1 April 2025.
Prior to 1 April 2025, furnished second homes are subject to 100% Council Tax.
Second homes that are exempt
From 1 April 2025 some second homes may be entitled to an exception from the second home premium.
Class E: A property which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
Class F: Annexes forming part of, or being treated as part of, the main dwelling
Class G and H: A property being actively marketed for sale or let (12 months maximum limit). The exception applies for up to 12 months from the point the property was first marketed for sale or let. The exception will end either when the 12 month period has ended, when the property has been sold or when it is no longer actively marketed for sale.
The following conditions apply to the exception:
- the same owner may only make use of the exception once
- the exception may be used again for the same property if it has been sold and has a new owner
- the same owner may make use of the exception for properties marketed for let multiple times, however, only after the property has been let for a continuous period of at least six months since the exception last applied
Class I: Probate cases for unoccupied properties which fell within Council Tax exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration). Under council tax class F, an exemption already exists for properties undergoing probate, providing they are empty, and until probate is granted.
This is extended by six months from the date probate is granted (as long as it remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else). The new regulations grant a 12-month exception from the second home premium from the point probate is granted or letters of administration issued, until the end of the 12-month period or until the property is sold. This period runs concurrently with the six month exemption.
Class J: Job related dwellings. Generally, a job- related dwelling is provided by a person’s employer for the purposes of performing their work. This exception will not apply to cases where someone chooses to have an additional property to be closer to work whilst having a family home elsewhere, or where an individual is posted to a new location but maintains their previous address.
Class K: Occupied caravan pitches and boat moorings
Class L:Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously.
Second Home discount
Some second homes may be eligible for a 50 per cent discount. If you are responsible for Council Tax on two furnished properties, one of which is not your main home, you may be eligible for a 50 per cent discount if you are required to occupy either property as a condition of your employment (and it is specified as part of your employment contract).
To find out more about the mandatory exceptions to the second home premium, read guidance on the implications (GOV.UK)
If you move into, sell or let the property
You need to tell us so we can update your Council Tax details.
Tell us of a change of circumstance
Apply for an exception
You will need to apply for an exception to the Council Tax premium for your second home.
You must apply in the area the second home is located.