Second homes

Domestic properties which are not utilised as persons sole/main residence and are substantially furnished are classified as second homes for council tax purposes.

Under the Council Tax (Prescribed Classes of Dwelling) (England) (Amendment) Regulations 2012 local authorities can set the level of discount a second home is entitled from 50% to 0%. The level of discount in the Scarborough Borough area for second homes was set at 0% at the February 2013 budget meeting and has remained at this level to date.

Scenarios where Scarborough Borough Council will deem a property as a second home are:

  • Where a person has an existing main home elsewhere and predominantly utilises the property for their own personal use as an occasional residence
  • Where an owner lets a property to tenants as furnished and it is left vacant in-between tenancies
  • Where a person is using the property to stay, but is deemed to have their main residence elsewhere for council tax purposes

Properties classified as second homes are:

  • Deemed not to be used as any persons’ sole/main residence
  • Subject to 100% council tax liability
  • Not eligible to receive occupancy based reductions including single person discount