Council Tax Premium in East Devon: Second Homes and Empty Properties

East Devon is now in the "full fat" camp too: double council tax on second/holiday homes from 1 April 2025, and double or more on long-term empties depending on how long they have been vacant.

Second and holiday homes - premium, definitions, numbers

Rate and start date

From 1 April 2025 East Devon charges an extra 100% premium on second/holiday homes, so you pay 200% council tax. There is no minimum period it has to have been used as a second home before the premium bites.

How they define "second / holiday home" vs main residence

From the second/holiday homes page and the council tax report:

A second or holiday home is a dwelling that is:

• Substantially furnished, and
• No one's sole or main residence.

That mirrors the Levelling Up and Regeneration Act language ("dwellings occupied periodically").

If your East Devon place is furnished and not genuinely lived in as anyone's main home, from April 2025 the council will treat it as a second or holiday home and charge double council tax.

How many second homes and how much revenue

• The council's report shows 2,760 second homes currently paying a full 100% charge who will move onto the 100% premium.
• BBC and local coverage repeat the same number: "Currently 2,760 properties in East Devon are second homes", and warn those owners will see bills double.

About 2,760 second homes in East Devon are in line to pay double council tax from 2025, unless the owner can get onto business rates or an exception.

Long-term empty property premiums - structure

East Devon already had long-term empty premiums, and from 1 April 2024 it moved to the 1-year trigger allowed by the new Act.

From the January 2024 council reports:

From 1 April 2024 the council applies a 100% premium to all dwellings that are unoccupied and substantially unfurnished and have been in that state for 1 year or more, "unless subject to an exception introduced by government."

The background report references the standard stepped regime:

BBC and local coverage: at the time of the decision there were 221 properties empty for more than one year in East Devon; those owners "will have to pay double council tax from April this year".

Exceptions and exemptions

East Devon has explicit FAQ and forms for premium exceptions.

Second-home premium exceptions

The second-home page and FAQ summarise the national exception list:

The government allows exceptions to the extra 100% premium, in which case you still pay normal 100% council tax but no premium.

The FAQ "Are there any exceptions to the 100% Council Tax premium for second homes?" points to:

• Properties recently exempt under Class F (probate) for a defined period.
• Properties that qualify as job-related dwellings.
• Certain armed forces cases where you are required to live in forces accommodation.

You apply using the council's dedicated form: "Apply for or cancel a premium exception - second homes premium exception".

Long-term empty premium exceptions

The same structure applies for long-term empties:

• The FAQ and the exceptions report state an empty-homes premium "may not be charged in relation to a dwelling which has been exempt under Class F" and other government-defined exception categories.
• There is a separate online route for a "long term empty premium exception".

The detailed policy is very close to the national guidance under sections 11B and 11D LGFA 1992: a narrow list of circumstances (probate, job-related, armed forces, annexes) and you must evidence it.

Appeal and challenge route

East Devon spells this out in its FAQs.

1. If you think your property is wrongly classed as second home / long-term empty, or that you should have an exception, contact the council tax team and ask for a review, preferably in writing.
2. The FAQ "Can I challenge or appeal East Devon District Council's classification of my property as a second home?" confirms you can challenge their decision and, if not resolved, appeal to the Valuation Tribunal for England.
3. You will be expected to provide evidence: tenancy agreements, sales adverts, utility bills, probate documentation, or employment / armed forces contracts depending on what you are claiming.

Dispute it in writing with evidence. If they refuse to change it, you can appeal to the Valuation Tribunal.

Council contacts

Contact East Devon District Council's council tax team using the online forms on the council's website or the phone number on your bill if you think your property has been classified incorrectly or you qualify for an exception.

Numbers and revenue raised

Number of second homes and empties

• Second homes: around 2,760 properties classed as second homes in East Devon at the point of decision.
• Long-term empties: 221 properties empty for more than one year (but less than two) when the new 1-year empty premium was agreed.

Extra income from premiums

• For second homes, the report models potential additional council tax income from applying a 100% premium to circa 2,760 properties, then assumes a behavioural change reduction (around 30%) based on experiences elsewhere.
• Earlier modelling suggested that, pre-behavioural change, a 100% second-home premium would generate several hundred thousand pounds of extra council tax, of which East Devon itself keeps around 7%, with most going to Devon County Council and other preceptors.
• The council has resolved to ring-fence East Devon's share of the second-home premium income "to address the housing challenges", and to review that ring-fence in 2029.

East Devon expects the double-council-tax premium on around 2,700+ second homes, plus premiums on long-term empties, to raise hundreds of thousands of pounds a year for local services, with East Devon's own share ring-fenced for housing work.

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