Second and holiday homes

Unoccupied & Furnished Homes

Second homes are furnished properties that you own for your personal use but are not your main residence.

The Levelling Up and Regeneration Act allows local authorities to charge a premium on second homes.

Read More about the Levelling Up and Regeneration Act

Torbay Council decided from 1st of April 2025 a 100% Council Tax premium would be applied to a vacant and furnished property.

For the relevant Council decisions please refer to the below minutes

Agenda for Council on Thursday, 8 December 2022, 5.30 pm

Agenda for Council on Thursday, 7 December 2023, 5.30 pm

Agenda for Council on Thursday, 5 December 2024, 5.30 pm

There are some exceptions to the premium, for further details on exceptions please access the link below.

Tell us that a property is no longer used as a second home

Report a change of tenant

Let us know that you have let your property to a tenant. You must upload a copy of the full, signed tenancy agreement and complete the online form.

Second / additional home sold

Let us know that you have sold your property, please complete the form.  

Moving address

Let us know that the dwelling is now your main residence. You must provide the evidence below. If you do not, we will not be able to amend your account. You need to provide at least three of the following:

• a copy of your latest council tax bill for your previous main residence. It must show that you are no longer residing there.
• a screenshot of your driving license showing your current address.
• an electricity bill showing the date you became liable.
• a closing utility statement from your previous address and usage from your new main residence.
• confirmation that you are registered with a local GP.

If you think that your property may qualify for an exception to the premium

Prescribed Classes of Dwellings - Find out more about exceptions and how to apply. You can also find out what supporting information/evidence we will need.

If your property does not fall into one of the prescribed class exceptions that are covered in the regulations and you need further advice please email us. Please provide:

• your Council Tax account reference
• the address of the property concerned and
• an outline of the information you require.

If your property is being used as a holiday let

Holiday lets are valued for Business Rates if all the below criteria apply:

• Within the last 12 months:
  • the property has been available to let commercially for short periods of at least 140 nights.
  • the property has actually been let commercially as self-catering accommodation for short periods of 70 nights or more.
• In the next 12 months:
  • the property will be available to let commercially for short periods of at least 140 nights.

The property can only be assessed for Business Rates once all the above criteria are met. If this is the case, you can ask the Valuation Office Agency (VOA) to consider reassessing your property for Business rates.

We don't decide whether your holiday let should be listed for Business Rates or Council Tax. The Valuation Office Agency make this decision.

You must continue paying Council Tax with the applicable 100% premium until the VOA:

• deems that the property satisfies all the criteria
• determines that the property should now pay Business Rates