We have written to you to notify you that the council has agreed to charge an additional 100% Council Tax premium on second homes from 1 April 2025.
Before we issue the Council Tax bills for 2025/26 and to ensure that our records are correct, we are reviewing:
- all properties we have recorded as second homes
- those properties where the occupation information is not complete or is unclear
Your letter sets out the mandatory second home premium exceptions.
Please complete the online form in the 'Provide your response' section below to:
- apply for a mandatory premium exception
- notify us of any other changes
- clarify how the property is used
Applying for a mandatory premium exception
This section includes information on the supporting documents you will need to provide when you complete the form.
Class E
Class E – Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
You will need to upload a letter from the Ministry of Defence confirming your place of residence.
Class F – Annexes
Class F – Annexes forming part of, or being treated as part of, the main dwelling. You will need to provide proof of annexe status or planning conditions.
Class G
Class G – Dwellings being actively marketed for sale (12 months maximum limit).
The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale. You will need to provide a copy of the correspondence from the Estate Agent that confirms the date the dwelling was marketed for sale, or a link to the current property listing.
Class H
Class H – Dwellings being actively marketed for let (12 months maximum limit). The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for let.
You will need to provide a copy of the correspondence from the Letting Agent that confirms the date the dwelling was marketed for let, or a link to the current property listing.
Class I (Probate) – under Council Tax Class F
Class I (Probate) – under Council Tax Class F, exemption already exists for dwellings undergoing probate, providing it is empty, until probate is granted.
A further six month exemption is then available as long as it remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.
The new regulations grant a 12 month exception from second homes premium from the point probate is granted or letters of administration issued until the end of this period or until the dwelling is sold. This period runs concurrently with the six month exemption.
You will need to provide confirmation if the dwelling has been transferred to a beneficiary, or sold, providing the date of sale and new owners details.
Class J – Job related dwellings
Class J – Job related dwellings. Generally, a dwelling would be classed as a job-related dwelling where it is a dwelling provided by a person’s employer for the purposes of performing their work.
Examples include headteachers for boarding schools who are required to live in school accommodation, or certain care workers who need to live on site to carry out their role.
Please note the exception will not apply to cases where someone chooses to have an additional dwelling to be closer to work whilst having a family home elsewhere, or where an individual is posted to a new location but maintains their previous address.
You will need to upload your contract of employment, or a letter from your employer that confirms that you are required, under the terms of your contract, to live in accommodation provided by your employer.
Class L (Seasonal Homes)
Class L (Seasonal Homes) – Dwellings where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously, are exempt from second homes premium.
You will be required to upload a copy of your Planning Condition, or if you do not have that please provide the planning reference and Planning Authority that is Lake District National Park, Yorkshire Dales National Park etc.
If you do not have this information, you will be able to do an online search with the relevant Planning Authority.
Notifying us of other changes
This section includes information on the supporting documents you will need to provide when you complete the form.
You will need your Council Tax reference number, it's on your Council Tax bill and on the letter we have sent you:
- if you are letting us know that you have let your property to a tenant, you will need to upload a copy of the tenancy agreement
- if you are letting us know that you have sold your property, you will need to upload a copy of the confirmation of sale, for example correspondence from the solicitors
- if you are letting us know that the dwelling is now your main residence, you will need to upload a copy of your latest council tax bill for your previous main residence or copy of the confirmation of sale to show you have sold your previous main residence
Provide your response
To let us know about a change or to apply for a mandatory premium exception, please select the form to use for the area you live in:
South Lakeland area second home form
If your property is being used as a holiday let
Holiday lets are valued for Business Rates if:
- in the last 12 months the property has been available to let commercially for short periods of at least 140 nights; and
- the property will be available to let commercially for short periods of at least 140 nights in the next 12 months; and
- in the last 12 months the property has actually been let commercially as self-catering accommodation for short periods of 70 nights or more
The property can only be assessed for Business Rates once all of the above criteria are met.
If your property has met the criteria, you can ask the Valuation Office Agency to consider whether your property should be reassessed for Business rates - Application for business rates for self-catering properties (applies to England).
The decision as to whether your holiday let should be listed for Business Rates or Council Tax is not made by Westmorland and Furness Council. It is made by the Valuation Office Agency.
Please note that until the property satisfies all of the criteria, and the Valuation Office has determined that the property should now pay Business Rates you will have to continue paying Council Tax as a Second Home.