Second Homes
Case reference FOI2025/00501
Received 9 July 2025
Published 21 July 2025
Request
Response
1.* Any changes to the council tax for furnished homes not used as a sole or main residence (also known as second homes) under the Levelling Up and Regeneration Act 2023 -
A second home premium was introduced from 01.04.2025
2. * The rate of the premium, as a percentage or multiplier of the standard council tax rate -200% charge from 01.04.25
3. * Number of second homes at start of financial year - Number of second homes at 01.04.2025: 251
4. * Number of holiday-let properties registered for business rates at start of financial year - 87 properties which, as at 01.04.2025, carry a VO property description code which relates to there being a holiday let.
5. * Forecast of annual income generated from council tax - Forecast income generated from Council Tax: £129,704,623 (this sum was arrived at by looking at all of the live Council Tax notices which are effective from 01.04.2025, took the "amount debit" for each bill and deducted any benefit (as at today's date- 15.07.25), any transitional relief, any write-offs and any lump sum or payment discounts that may have appeared on that bill.
6. * Any impact assessment(s) carried out on the effect of the second home premium on the local economy.
No impact assessment undertaken.
7. * Number of appeals against council tax on second homes to date.
Each case was dealt with on an individual basis and no record was keep of the number of properties which resulted in a change of classification.
Documents
This is Tunbridge Wells Borough Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.