From 1 April 2025, we will introduce a 100% Council Tax premium on second homes. If a property is classified as a second home, the owner must pay double the standard Council Tax charge.

The decision to apply this premium is in line with national legislation, allowing local councils to increase charges on second homes. This policy aims to:

• increase the availability of housing for residents by encouraging owners to bring empty properties into full-time use
• support the local community by ensuring that more homes are available for permanent occupation rather than being left empty or used only occasionally
• generate additional revenue that will be reinvested into local services and infrastructure

A second home is a furnished property that is not used as anyone’s sole or main residence. This includes properties that are:

• used occasionally as holiday or weekend homes
• retained for work purposes but not occupied full-time
• kept for investment purposes but not rented out on a long-term basis

The 100% Council Tax premium will be automatically applied to all properties identified as second homes. This will be reflected in your Council Tax bill from April 2025.

Some properties may be exempt from the premium under specific circumstances. You may qualify for an exemption if:

• The property is actively being marketed for sale or rent: if you are trying to sell or rent the property, you may be exempt for up to one year. A listing with an estate agent or letting agency showing the property is actively marketed is required as evidence
• The property is required for job-related purposes: if your second home is necessary due to your employment, for example, tied accommodation for work or a requirement to live near your job, you may qualify for relief. A letter from your employer confirming the requirement is required as evidence
• The property is in probate: If the property is part of an ongoing probate process following the owner’s passing, the premium will not apply until 12 months after the grant of probate/letters of administration. A copy of the probate application or grant is required as evidence
• The property is a second home due to armed forces accommodation: If a property would be someone’s sole or main residence but they are required to live elsewhere in job-related armed forces accommodation, the second home premium will not apply.
  This applies to serving members of the UK Armed Forces who are required to live in Ministry of Defence accommodation as part of their service. A letter from the Ministry of Defence confirming the requirement to reside in armed forces accommodation is required as evidence
• The property has a legal restriction preventing occupancy: If a legal restriction prevents the property from being used as a full-time home, the premium will not apply. This includes situations where:
   
  • the property cannot be occupied all year round due to a planning condition.
  • the property is designated as holiday accommodation only
  • there is a planning condition preventing occupancy for more than 28 consecutive days at a time

A copy of the planning permission or restriction confirming the occupancy limitations is required as evidence.

Certain types of properties will not be subject to the second home premium, including:

• caravan pitches and boat moorings: if a caravan or boat is classed as a second home, it will not attract the premium
• annexes: a second home that is part of the same building as another property (such as a self-contained annexe) will not be subject to the premium if it is being used as part of the main residence

If you believe your property qualifies for an exemption, please contact us as soon as possible and provide supporting evidence.

Email taxation@crawley.gov.uk 

When emailing us, include:

• your Council Tax account number
• the property address
• a brief explanation of why you believe the premium should not apply
• supporting documents as outlined in the exceptions above

Each application will be assessed on an individual basis and we will confirm whether an exemption can be granted.