Discount for second homes

The Local Government Act 2003 gave councils new discretionary powers to reduce the 50 per cent previously allowed on second homes. Second homes are defined as furnished properties which are not occupied as

someone’s main residence. This includes furnished properties that are unoccupied between tenancies.

Broxbourne Council decided to reduce the discount to 10 per cent for all properties in our area which are unoccupied but furnished. This came into effect on 1 April 2004.

Where a person is responsible for paying the council tax for their main home and a second home, one of which has been provided by their employer and where they are required to live for the better performance of their duties, the second home charge will continue to be 50 per cent. This will usually apply to service personnel and some people living in tied accommodation.

We will need to know your main residence before allowing your discount.

For further information please contact the Council Tax section on 01992 785504.