From 1 April 2025 the premium will be applied to properties that are classed as second homes.
Second homes
This means that if you own a property that is not treated as your main home, and the dwelling is substantially furnished, you will be charged extra Council Tax on top of the full council tax for the property.
Therefore the conditions of this criteria are:
- There is no resident of the property, and
- The property is substantially furnished.
A premium is an additional charge that is made to council tax liability.
The changes to this charge are listed in the table below:
Changes to Premium Changes
| Premiums that will be applied |
|---|
| 100% premium for properties listed as a second home (from 1 April 2025) |
Check current council tax charges
The additional charge can only be removed by bringing your property back into use.
There may be exemptions where this premium cannot be applied.
These are listed in the table below. If you think you meet the criteria for an exception, please contact the Council: revenues.benefits@folkestone-hythe.gov.uk . We will need evidence to support applications, details of this can be found in the policy.
The table below shows an overview of the premium exceptions:
| Classes of dwellings | Application | Definition |
|---|---|---|
| Class E | Long-term empty homes and second homes | Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F | Long-term empty homes and second homes | Annexes forming part of, or being treated as part of, the main dwelling |
| Class G | Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Class H | Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
| Class I | Long-term empty homes and second homes | Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Class J | Second homes only | Job-related dwellings |
| Class K | Second homes only | Occupied caravan pitches and boat moorings. |
| Class L | Second homes only | 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 |
If the premium affects you we will write to you and send you a new council tax bill when the premium takes effect.
If your bill shows a second home premium and you think that your property should not be classed as a second home please contact us straight away.
View the Council Tax empty homes and second homes premium policy 2024 (PDF, 375KB)
How do I end the premium charge?
To end the premium charge, you may meet any of the exemptions.
You could also bring your property back into use as a main home, please contact us so we can arrange an appointment to visit your property.