Second homes
Properties used as Second Homes (furnished but not an individual's main residence) will continue to receive a 0% discount for the billing year commencing 1 April 2024. However, from 1April 2025, all dwellings that are furnished but not an individual's sole or main residence will be subject to an additional 100% premium charge.
If for any reason you have either a Long-Term Empty or Second Home classification on your demand that is inaccurate, please contact the team immediately to have this updated prior to these new charges being applied to your account.
Whilst all properties deemed a 'second home' for Council Tax purposes (furnished but not an individual's main residence) are subject to the 100% premium, the premium does not extend to an annexe (a property considered part of a main dwelling), a caravan pitch/boat mooring, or where someone's sole or main residence is elsewhere in a job related dwelling (tied accommodation). Additionally, there may be up to 12 months exclusion from the premium for properties that are actively marketed for sale/to let, or from the date probate is granted following the death of an owner.
If you have recently been charged a premium but feel you meet one of the listed exclusions, please complete an appeal form available at www.southend.gov.uk/CtaxAppeal