UK · Council tax · Second homes
Second home council tax premium calculator.
Add your council’s second homes premium to a standard bill and see the total, with the national maximum for England and Wales.
Sources Retrieved 2026-10-16. Figures are the published national rules; your council’s own decisions and bill are authoritative.
Inputs
Your bill with premium
Enter your standard bill.
What the premium is
A premium is extra Council Tax on top of the standard bill for a second home. It is optional for councils. In England, councils can charge up to 100% extra (a bill of up to twice the standard amount) from April 2025, and a council must make its first determination at least one year before the financial year it applies to. In Wales, councils can charge a second homes premium of up to 300%. In Scotland the old cap of double the usual rate ended on 1 April 2026, so each council sets its own level.
In England some homes are excepted from the second homes premium by law: a home that is someone’s main residence in job-related armed forces accommodation, annexes treated as part of the main home, homes marketed for sale or to let (up to 12 months), recently probated homes (up to 12 months), job-related dwellings, occupied caravan pitches and boat moorings, and seasonal homes that cannot be lived in all year.
Worked example. A standard bill of £2,000 with a 100% premium: premium £2,000, total £4,000. For 73 days of a £1,825 bill at 100%, the standard charge is £365, the premium £365, and the total £730.
Frequently asked questions
How much is the second home premium in England?
Up to 100% extra, so up to double the standard bill, from April 2025, if your council has decided to charge it.
Is the second home premium the same in Wales?
No. Welsh councils can charge up to 300% of the standard rate (gov.wales). Each council decides whether and how much.
Is there a cap in Scotland?
Not nationally from 1 April 2026. mygov.scot says the earlier cap of double the usual rate no longer applies, so premiums can be higher; councils set their own.
Can I avoid the premium?
Some homes are excepted by law in England, such as annexes, job-related dwellings and homes actively marketed for sale or let for up to 12 months. Ask your council.
What counts as a second home?
A furnished home that is not anyone’s sole or main residence. In Scotland, a second home is furnished and used at least 25 days a year.
Sources
Checked
- GOV.UK: Guidance on the implementation of the council tax premiums on long-term empty homes and second homes
- GOV.UK: Council Tax on second homes and empty properties
- gov.wales: Council Tax dwellings April 2026 to March 2027
- mygov.scot: Council Tax for empty homes and second homes
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Scope
Premium levels are set by each council and exceptions apply. Your council is the authority. General information, not tax or legal advice.