Council Tax premium for second homes

Find out about the 100% Council Tax premium for second homes starting 1 April 2025.

Council Tax is a charge on most domestic properties. Councils then use this money to pay for local services. You can find details of where Council Tax goes and how we spend our share of the Council Tax on our How we spend your Council Tax webpage.

What is changing?

From 1 April 2025, owners of second homes in North Norfolk will have to pay an additional premium of 100% on top of their Council Tax bill, meaning they will be paying double the amount for their second home.

Find out more

Please view our FAQs page.

What is the legislation?

Levelling-up and Regeneration Act 2023 allows councils to add an additional charge of up to 100% to the Council Tax bills for second homes.

In November 2023, NNDC decided that the number of second homes in North Norfolk was at a level where it was appropriate to charge the premium.

What is the decision-making process?

If you want to learn more about how the decision was made, you can read the proposals councillors considered and watch recordings of the relevant council meetings.

In a meeting on 22 November 2023, NNDC determined to apply a second home premium from 2025/26. View a recording of the meeting.

The final determination was made on Wednesday 29 January 2025.  

How will the extra income be used?

75% of the Council Tax we collect goes to Norfolk County Council.

NNDC, the Borough Council of King’s Lynn and West Norfolk, and Great Yarmouth Borough Council have agreed with Norfolk County Council that 25% of the extra money they receive in 2025/26 will go to the district councils to support affordable housing and homelessness services.

The County Council will use the remaining funds for local services like roads and social care.

Who will pay the premium?

The premium applies to all second homes in the Council Tax list.

A second home is any furnished property that is no one’s main home.

Holiday lets, included in the Non-Domestic Rating List and subject to Business Rates, are not included in this premium. See more information on our page for holiday lets and Business Rates.

The second home premium will not apply to the following:

• unoccupied properties, which would be the taxpayer’s sole or main residence if they were not residing in job-related armed forces accommodation
• annexes forming part of a main dwelling which are used as part of that main dwelling
• properties which are not the taxpayer's main home because they are required to live elsewhere in a property provided by their employer to fulfil their duties
• properties provided by the taxpayer's employer to fulfil their duties, but which are not occupied as their main home
• caravan pitches and boat moorings
• properties which were previously exempt under Class F as the owner has passed away and less than one year has elapsed since the grant of probate or letters of administration
• properties being marketed for sale at a reasonable price will not have to pay the premium until a year after they are first marketed for sale
• properties being marketed for let on reasonable terms will not have to pay the premium until a year after they are first marketed for let

The second home premium will also not apply to properties subject to certain planning restrictions, such as those that:

• prevent occupancy for a continuous period of at least 28 days in any one-year period
• specify that the dwelling may be used for holiday let only
• prevent occupancy as a person’s sole or main residence

What if I think I am exempt?

Any second home owner who does not feel the premium should apply to their property because it falls into one of the exempt categories above should contact us.

Please email ctax@north-norfolk.gov.uk, and include the following:

• your account reference number
• which of the above criteria your property falls into

You must provide supporting evidence for us to consider removing the premium.

Council Tax fraud

It is a criminal offence to try to avoid paying the correct level of Council Tax by giving false information to avoid paying an empty or second home premium charge.

Where fraud is discovered, councils will always try to get the money back and consider whether further action is appropriate.

This could include:

• a caution
• an administrative penalty
• being denied current or future reductions
• being prosecuted

NNDC will conduct financial checks and contact other organisations and authorities to verify information.

Complaints about the premium

There is no right of appeal against the council’s decision to enact the premium. More information about this is available on the Local Government Ombudsman’s website.