Second Homes Additional Premiums - Applicable from 1 April 2026

Application from 01 April 2026

Second homes

Definition

Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation

Supporting Evidence Required

Payslip detailing 'contribution in lieu of Council Tax' (CILOCT) for Armed Forces Personnel

Application from 01 April 2026

Second homes

Definition

Annexes forming part of, or being treated as part of, the main dwelling

Supporting Evidence Required

Copy of section 106 (Town and Country Planning Act 1990) Agreement (Planning Conditions / restrictive covenants) confirming restriction preventing independent sale / letting or planning approval as an ancillary dwelling, not a separate property.

Application from 01 April 2026

Second homes

Definition

Dwellings being actively marketed for sale (12 months limit); one off exception applicable to the same owner. 
Subject to above the exception will end if any of the following condition is met 

• Dwelling has been sold
• Dwelling is no longer actively marketed for sale
• 12-month period has ended

Supporting Evidence Required

• Details of listing on advertised websites, for example estate agent websites such as Rightmove and Zoopla, or evidence of other ways in which the property is being marketed .
• Copy of contract with an estate agent.
• Estate agent listings or sales particulars if privately marketed.
• An Energy Performance Certificate issued within the last 10 years from date of application under Class G (required when a property is built or sold)

Application from 01 April 2026

Second homes

Definition

Dwellings being actively marketed for let (12 months limit); the same owner may make use of the exception multiple times but only after the dwelling has been let for continuous 6 months since the exception last applied.

Subject to above the exception will end if any of the following condition is met 

• Dwelling has been let
• Dwelling is no longer actively marketed for letting
• 12-month period has ended

Supporting Evidence Required

• Copy of contract with a letting agency
• Estate agent listings or letting agent brochures
• A contract with an estate agent / confirmation they are the managing agent
• An Energy Performance Certificate issued within the last 10 years from the date of application
• A valid gas safety certificate issued within the last 12 months from the date of application
• If Registered Social Landlords: Housing lists of properties being offered for rent

Application from 01 April 2026

Second homes

Definition

Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate / letters of administration)

Supporting Evidence Required

We may arrange a visit / request additional information if needed.

Application from 01 April 2026

Second homes

Definition

Job-Related dwellings. The exception will not apply to cases where someone chooses to have an additional property to be closer to work while having a family home elsewhere or where an individual is posted to a new location but maintain their previous address.

Supporting Evidence Required

Evidence to confirm that the liable person is required to live in a job-related dwelling. This could include the following:

• a contract of employment
• a council tax demand notice (to show liability in respect of another property if the main or second home is in the UK)
• tax returns or pay statements
• Denomination Letter (in respect of a Minister of Religion)
• Ministry of Defence letter or written contract (in respect of the Armed Forces)

Application from 01 April 2026

Second homes

Definition

Occupied caravan pitches and boat moorings.

Supporting Evidence Required

• Letter / invoice confirming boat/s / caravan has been removed.
• De-registration / transfer documents if boat/s is sold or moved to another location. Regarding caravan we need proof of re-location / sale.
• If caravan / boat is still present but not used as dwelling, provide seasonal use evidence.
• We may arrange a visit / request additional information if needed.

Application from 01 April 2026

Second homes

Definition

Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously

Supporting Evidence Required

Copy of Section 106 Agreement (Planning Condition) confirming restriction / Copy of planning notice that details conditions restricting year-round occupancy. 

This includes every dwelling restricted by a planning condition which:

• prevents occupancy for a continuous period of at least 28 days in any 1-year period
• specifies its use as a holiday let only
• prevents occupancy as a person’s sole or main residence
• Estate Agent/Property Listings Details: if listed as Holiday/Seasonal Let

Section 80 of the Levelling Up and Regeneration Act 2023 permits the Council to apply a premium on second homes. The act requires that the first decision to impose this class of premium must be taken 12 months before the financial year to which it would apply. 

At a full Council meeting held on 18 September 2024, City of Wolverhampton Council formally agreed to adopt changes to the Second Homes Premium as set by the Government. Information on the Levelling-up and Regeneration Act 2023 can be found on the government website.

The Council will add 100% council tax premium (in addition to 100% Council Tax - 100% + 100% premium) to the bill for any property liable for council tax and classed as a second home from 1 April 2026. This will result in a 200% council tax charge.

If your Council Tax Bill from 01/04/2026 includes a premium charge, appeals against the Council’s decision may be made in accordance with Section 16 of the Local Government Finance Act 1992.

The taxpayer must in the first instance write to the Council outlining the reason for their appeal. Once received the council will then consider whether any additional information has been received which would justify a change to the original decision and notify the taxpayer accordingly.

Where the taxpayer remains aggrieved, a further appeal can then be made to the Valuation Tribunal. This further appeal should be made within 2 months of the decision of the Council not to grant any reductions. Full details can be obtained from the Council’s website or from the Valuation Tribunal Service website.

This premium charge is set against the property and not the individual council tax account. This means if you purchase a property that has already been empty for over 1 year before you purchased it or it goes over a year empty after you purchase it, it will be liable for the above applicable premium charge.

You are notifying the authority that you are living in a property (as your / if you are a landlord; tenant's sole or main residence), that City of Wolverhampton Council has recorded as being either second home.  In order for our records to be updated you will need to provide the Council with information and upload evidence to support change in occupation. Please contact us as soon as possible with as much information as you can provide. We may also need to visit your property to confirm occupation. Examples of evidence are below:
 

• Your / tenant's contact details: Phone & Email
• Tenancy Agreement
• Copies of utility bills (water/gas/electric/TV licence/Internet)
• Copy of driving licence detailing address
• Copy of letters from HMRC or Department for Work and Pensions Letters
• Copy of Vehicle Ownership V5C log book detailing address
• Full names of any adults over the age of 18 that lives there
• The date you / they moved into the property
• Where you / they have moved from (if known) and any extra information you can provide to us

We are not able to move someone into a property and remove a premium charge unless it is their sole or main residence for council tax purposes.

If you are experiencing financial hardship which means you are unable to pay the additional premium charge, please contact us as we may be able to help. In order to review a premium charge in full you will need to complete an application under our discretionary 13a reduction scheme. Full details of our policy and application form can be found on this dedicated page.

Currently substantially furnished second homes do not attract a premium, but as from 1 April 2026 they will also attract a 100% premium. If you wish to advise us that your property is currently being used as a second home and is substantially furnished, please contact us and send in any evidence you have to show this. We may need to do some further checks so please include a contact telephone number and or email so we can contact you if required.

• Properties being actively marketed for sale
• Properties being actively marketed for let

The above 2 exceptions can apply for up to 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end either when the 12-month period has ended, when the dwelling has been sold or let or when the dwelling is no longer actively marketed for sale or let. The following conditions will apply to this exception:

• the same owner may only make use of the exception for a particular dwelling marketed for sale once
• the exception may be used again for the same dwelling if it has been sold and has a new owner

The same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings has been let for a continuous period of at least 6 months since the exception last applied.

Unoccupied (and empty) dwellings that were previously receiving an exemption whilst awaiting probate or during the 6 months after probate being granted. This exception from premium charge will run for 12 months (after probate is granted) or until the dwelling has changed owner by being sold.

Please visit the following page to consider other ways of reducing your Council Tax bill. Help may be available to reduce these charges in certain circumstances shown below:

• Unoccupied properties owned by a charity
• Unoccupied property where the previous liable person is deceased, and no other person is liable.
• Unoccupied property because of a legal prohibition
• Unoccupied property but retained for a minister of religion
• Unoccupied property and a mortgagee is in possession
• Unoccupied property and a trustee in bankruptcy is liable
• Unoccupied annexe of an occupied dwelling
• Unoccupied property because the liable person is in detention

Visit Ways to reduce your bill.

Housing - Empty properties 

The City of Wolverhampton Council is committed to protecting public funds and ensuring that premiums are correctly charged.

A taxpayer who tries to reduce their Council Tax liability by falsely declaring their circumstances, providing a false statement or evidence in support of their application, may have committed an offence under The Fraud Act 2006.

Where the Council suspects that such a fraud may have been committed, this matter will be investigated as appropriate and may lead to criminal proceedings being instigated.

If you have received a notification about empty properties premium charge by email no-reply@parisdeliver.io please be advised this is our valid email address to send notifications to our customers. This email cannot be used to report changes in relation to Council Tax. For further details please visit Council Tax.

As you have stated that there is a resident in this property we can potentially remove the empty premium charge.

To inform us that someone has moved into the property, you will need to submit two forms.

The first is the Council Tax - Change of address online form.

The second is the Upload your evidence online form.

The evidence needed (if applicable) will include:

• Your / tenant's contact details: Phone & Email
• Tenancy Agreement
• Copies of utility bills (water/gas/electric/TV licence/Internet)
• Copy of driving licence detailing address
• Copy of letters from HMRC or Department for Work and Pensions Letters
• Copy of Vehicle Ownership V5C log book detailing address
• Full names of any adults over the age of 18 that lives there
• The date you/they moved into the property
• Where you/they have moved from (if known) and any extra information you can provide to us

You should continue to pay in accordance with your latest bill until you are notified of any decision.