The 38 areas where second homeowners could still see their bills double

Analysis by The i Paper reveals that 85 per cent of councils have already adopted the premium, with many more planning to levy it in the coming years.

Thirty-eight councils are yet to introduce it, leaving homeowners in limbo as they wait to find out whether their bills could increase.

For many with second properties in these areas, the question is no longer if their bills will double — but when.

What is the second homes premium?

The second homes premium was concocted by the Conservative government in 2023, giving councils the power to charge double the normal rate of council tax on second homes.

Michael Gove, the levelling up secretary at the time, justified the policy by saying he wanted to end the “scourge” of empty or underused properties and “bring life back” to communities.

Under the council tax system, a second home is classified as one that has no regular resident, is “occupied periodically” and is “substantially furnished”.

Dubbed the second homes premium, this extra tax is separate from another premium charged on empty homes, which applies to properties that are “unoccupied and substantially unfurnished”.

The 2025-26 financial year was the first when councils were able to apply the second homes premium, and many opted to levy it.

Around 72 per cent of English councils began charging the tax from April 2025, with the proportion rising to 84 per cent in April 2026.

By April 2027, analysis by The i Paper shows that 87 per cent of councils will be charging it, and there are signs that more parts of England could follow.

Not all second homes are necessarily charged the premium – exemptions include properties being marketed for sale or rent, or those provided by employers for work-related housing.

Wales operates a similar system to England, though its councils are allowed to charge up to four times the council tax on second homes.

Scotland, meanwhile, has no cap, which has led Midlothian Council to charge six times the normal council tax rate on second homes as of April 2026.

Which councils have just begun charging the premium?

While the majority of councils began levying the charge in April 2025, 36 have brought the premium in this year.

This included Kensington and Chelsea, which has around 7,898 second homes, according to figures from the Ministry of Housing, Communities and Local Government (MHCLG).

Around 9 per cent of properties in the borough are classed as second homes, the fourth highest proportion of any council in England after City of London, North Norfolk and Isle of Scilly, all of which brought in the premium in 2025.

Kensington and Chelsea Council had initially resisted bringing in the charge, but officials said last year that they had “reluctantly” decided to levy it after changes to government funding left it with an £82m shortfall.

The council’s draft budget papers for 2025-26 stated: “Given the financial position the Government’s funding cuts have put the council in, we are now also reluctantly considering charging a council tax premium on second homes within the borough.”

At the other end of the scale is Tamworth, which began charging the premium this year despite only hosting six properties classed as second homes, the owners of which have been charged.

Why are some councils refusing to bring it in?

Despite the majority of English councils adopting the charge, some have decided against it – for now.

One authority that has opted against it is East Hampshire. Official documents show councillors made the call as they were concerned about the “potential impact on investment in the district” if the premium were introduced.

Hinckley and Bosworth ran a consultation on whether to implement it in January 2025, but did not go ahead with the charge after the majority of respondents opposed it.

That consultation found that many locals were concerned the premium would “penalise owners who may be renovating or trying to sell the property”.

“They believe that empty properties do not use council services and thus should not be subject to higher taxes,” the document added.

Some councils, however, have considered implementing the premium in the past but have either not made a decision or ruled it out altogether.

Wyre Forest falls into the latter category. It said in a 2024 document that it “does not currently have any plans to increase the council tax levied upon second homes”.

Broadlands and South Norfolk, meanwhile, did consider bringing the tax in last year, saying it could “encourage second homeowners to sell their properties to local residents”. However, no decision has been made as of April 2026.

Other areas that have avoided it so far include Wiltshire, South Oxfordshire and Buckinghamshire. Wiltshire Council’s minority Liberal Democrat administration had hoped to raise £1.5m by doubling the rate of council tax on 1,300 second homes in the area but the plan was rejected by Conservative and Reform councillors, which shows how divisive the extra tax can be in some areas.

Will any political party scrap the premium?

Almost every major political party is in favour of the second homes premium, though there is some discrepancy between the local and national stances.

Labour is supportive of the charge, and ministers have indicated they could go further to close a gap in the law.

Currently, if an owner lets their property out for just 70 days a year, it can be reclassified as a business rather than a domestic residence, allowing them to apply for small business rates relief and pay little or nothing.

Asked by Lib Dem MP Andrew George last month whether he would close this “gaping tax loophole”, housing minister Matthew Pennycook told MPs that “additional powers” were “under review”.

And yet several Labour-run councils — including Amber Valley, Mansfield and Stevenage — have not brought in the charge.

The same pattern holds across the other parties. The Lib Dems and the Green Party of England and Wales both support the premium nationally, but some Lib Dem councils, including Vale of White Horse, have not adopted it.

The Conservatives introduced the policy in 2023, but some councils the party runs, such as Solihull, have yet to implement it.

The exception is Reform UK. Nigel Farage has called the charge “madness” and “extortion” — yet several councils run by his party have kept or introduced it anyway.

Durham and West Northamptonshire both maintained the premium after Reform won control in May 2025.

North Northamptonshire went further, voting to introduce it from scratch, citing projected annual revenue of £804,000.

A Reform spokesperson told PoliticsHome the party opposes the premium nationally but “accepts that local authorities have far fewer levers at their disposal”.

How the local elections could change things

The upcoming local elections are unlikely to shift the picture for most second homeowners dramatically in the short term.

Under the legislation, a council must give at least 12 months’ notice before it can begin charging the premium.

But nothing is stopping a council from changing its mind over that period.

That means, if a different political party gains control of a local authority, they could come in and cancel a change scheduled for 2027. The charge is currently set to be enforced in Stratford-upon-Avon, Rugby, North Northamptonshire, Cherwell, Runnymede, Spelthorne and Tandridge from April 2027.

The waiting period also means that it is now too late for any councils under new leadership to bring in the charge from April 2027, as they would have had to make the decision by the end of April 2026.

That means, for the 38 areas where no decision has been made on the second homes premium, the earliest it could now be applied is the start of April 2028.