Second and empty homes

From 1 April 2025 we will charge the following council tax premium on second homes* in our district:

• We will double the standard council tax charge on the property.

Regulated exceptions

As standard, the following properties will be exempt:

• A home which would be the sole or main residence, but the occupier lives in a home provided by the Minstry of Defence (i.e. the person is posted away from home). (Class E)
• Dwellings which form annexes, which are being used as part of the main residence. (Class F)
• Properties that are actively being marketed for sale or rent (Class G/H) - a maximum 12 months exemption applies. 
• A job-related dwelling where it is a dwelling provided by a person’s employer for the purposes of performing their work (for example a flat above a pub). (Class J)
• Occupied caravan pitches and boat moorings. (Class K)
• Seasonal homes where year-round or permanent occupation is prohibited or has been specified for use as holiday accommodation or prevents occupation as a person’s sole or main residence. (Class L)

*Second homes are defined as those having no one resident, but are substantially furnished.

Properties being actively marketed for sale or rent

We will require evidence to determine if the Class G/H exception applies, including:

• Evidence that the property is clearly advertised for sale or let and through a recognised agent (e.g., contracts, advertisements, evidence of viewings).
• Evidence that the property is being self-marketed by the owner or landlord, such as advertisements in recognised media or evidence of viewings.
• Proof that the property is listed for sale or rent at a market-appropriate price for its type and location.
• Evidence of legal or technical issues that may prevent the sale or letting of the property.

This exemption will only be granted once per taxpayer or jointly liable taxpayers or, where a property is let, that the property has been let for a continuous period of at least 6 months since the exception last applied.

Local exceptions

Medical hardship

An exception may be granted if:

• The second home is required due to medical reasons, such as needing to live near a hospital, treatment centre, or support network for ongoing care or recovery.
• The property is maintained to accommodate someone’s medical needs, where relocation or sale is impractical due to medical conditions.
• The taxpayer, or a family member, is undergoing significant health issues that affect their ability to meet the increased council tax burden.

Applicants must provide relevant medical evidence, such as:

• A letter from a GP, specialist, or consultant detailing the medical circumstances.
• Evidence of medical treatment or requirements that necessitate maintaining a second home.

Financial hardship

An exception may be granted if:

• The applicant can demonstrate that paying the second homes premium would cause significant financial hardship.
• The taxpayer is experiencing sudden and exceptional changes in their financial circumstances (e.g., job loss, significant reduction in income, or unexpected expenses).
• The household’s disposable income after essential living expenses is insufficient to meet the premium cost.

Supporting evidence for financial hardship must include:

• Income and expenditure statements.
• Copies of bank statements for the last three months.
• Details of any other financial assistance being received (e.g., benefits or grants).
• Proof of recent changes to financial circumstances, such as redundancy letters or benefits awards.

Community workers/employers

Exceptions may be granted to individuals working in the district who maintain a second home within the district to fulfil their professional duties to deliver vital services or employment opportunities within the local community.

An exception may be considered if the applicant can demonstrate:

• Their second home within the district is essential for the performance of their role within the local community, especially in cases where commuting from their primary residence would impede their ability to provide timely or effective services or employment opportunities to the local community.
• Their role directly benefits the residents of the district by addressing critical needs, such as healthcare, education, or public safety.
• Their role directly supports local employment opportunities for district residents.

Supporting evidence must include:

• Proof of nature of employment within the district (e.g., employment contract or ID badge).
• A written statement explaining how their role contributes to local services/local employment opportunities and necessitates a second home.
• Proof of main residence (council tax bill) to demonstrate it is outside of commutable distance.

To apply for an exception, please email revenues@lichfielddc.gov.uk - we will publish an online application form shortly.

Read our second and empty homes policy.