Council Tax Premium in South Hams: Second Homes and Empty Properties

South Hams has joined the clamp-down: from April 2025 you pay double council tax on second homes, and by 2026 empties are on 200-300% total depending how long they have been vacant.

Second homes - premium, definition, revenue

• Rate: Full Council has voted to adopt a 100% Council Tax premium on second homes as soon as legislation allows.
• With the Levelling Up and Regeneration Act powers now live, the council's own and BBC coverage make clear this kicks in from 1 April 2025, so you pay 200% council tax on each qualifying second home.

Definition on the council's "empty properties and second homes" page:

A second home is any furnished property that is not lived in as anyone's sole or main residence (holiday homes, weekend places, etc.).

Numbers and money:

• South Hams declared a housing crisis in 2021 and says the second-home premium "will provide additional funding for local councils".
• Only about 8% of the extra council tax raised stays with South Hams itself, with most going to Devon County Council, police, fire and parishes.

From April 2025, if your South Hams property is furnished and not genuinely someone's main home, expect your council tax bill to double.

Long-term empty properties - premiums and durations

The council has hardened the empty-home regime in steps and, by 2026, is at the familiar 1/5/10-year structure.

From the "Empty homes - Council Tax reduction" page and a March 2026 National Empty Homes Week article:

The key owner-facing facts:

• Once your place has been empty and unfurnished for a year, you are already at double council tax.
• If you leave it for 5+ years, South Hams charges an even higher premium on top (moving you towards three times the normal bill for the worst cases).

Exceptions - when the premiums do not apply

Mandatory exceptions

The "Exceptions to Council Tax premiums" page summarises the statutory classes:

• Properties with certain planning restrictions (for example "holiday use only" conditions) are not charged the second-home premium, provided they meet the specific criteria.
• National exceptions around armed forces accommodation, some annexes, and properties being genuinely marketed for sale or for let also feed through as mandatory exceptions to the long-term empty and second-home premiums.

Where one of these applies, you still pay the standard 100% council tax, but no premium.

Discretionary exceptions (2025-26 guidance)

South Hams has also adopted discretionary exceptions for 1 April 2025-31 March 2026, set out in a dedicated guidance note:

The council may disapply a long-term-empty or second-home premium where "it may be inappropriate for council tax premiums to apply", for example:

• Dwellings unsuitable for use as a main residence (for instance, serious structural or access issues).
• Cases where local conditions make the dwelling genuinely difficult to sell or let, despite proper marketing.

Discretionary exceptions are time-limited (typically 12 months) and end as soon as the qualifying circumstance stops. Applications must be made using the council's online form for discretionary exceptions.

Appeals and challenge route

South Hams follows the standard England council tax route.

1. If you think your property has been wrongly classified as a second home or long-term empty, or that you qualify for a mandatory or discretionary exception, contact the Council Tax Team and ask for a review.
2. Provide evidence: tenancy agreements, marketing details, planning decision notices, structural reports, or employment / forces paperwork depending on what you are claiming.
3. If you still disagree after a written decision, you can appeal to the Valuation Tribunal for England.

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

Contacts and empty-homes focus

All of this sits under the main Council Tax section and the specific pages for "Empty properties and second homes", "Empty homes - Council Tax reduction" and "Exceptions to Council Tax premiums".

South Hams' empty-homes content emphasises support as well as penalties, including advice and options if you want to sell or let rather than pay a premium.

South Hams declared a housing crisis and is now hitting second homes with double council tax from April 2025 and long-term empties with double or even triple bills if you leave them sitting for years, with narrow exceptions for planning-restricted, hard-to-sell or special-case properties.

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