This is an information request relating to council tax on second homes. Please include the following information:

Second Home Premium
1. Does the council currently charge a premium on second homes? Yes
a) If so, what is the rate of the premium (expressed as a percentage or multiplier of the standard council tax rate)? 100%

Impact Assessment
2. Has the council undertaken any impact assessment(s) on the effect of the second home premium on the local economy? No – this only came in from 1 April 2025
a) If so, please provide a copy of the assessment(s).

Definition of a Second Home
3. How does the council define a second home for council tax purposes? A property that is 'occupied periodically' i.e. a second home which is substantially furnished but not used as a sole or main residence

Disputes
4. Have any households challenged the classification of their property as a second home? No
a) If yes, how many such disputes have there been, and how many resulted in a change of status?