With effect from 1 April 2026, Nuneaton and Bedworth Borough Council will charge an additional 100% Council Tax premium to furnished second home properties.
Second homes are furnished properties that you own for your personal use but are not your main residence.
The maximum Council Tax charge in these cases would be a standard 100% charge plus a premium of 100% making a total Council Tax charge of 200%.
Unlike empty dwellings, there is no requirement for a property to have been used as a second home for a fixed period of time before the premium can apply.
As with other changes introduced by the Act, section 11C (3) requires that the first decision to impose this class of premium must be taken at least 12 months before the financial year to which it would apply. In effect, this means that premiums for second homes will not take effect until the 2026-27 financial year.
The council has resolved to charge second home premiums and has given the required notice.