Second homes and holiday lets

Second homes are properties that are furnished but not occupied as anyone's main home. A property let furnished by a landlord is classed a second home when it is unoccupied. The Levelling up and Regeneration Act 2023 introduced a new premium for second homes.

This change allows a premium charge of 100% to be charged to properties which are second homes. This means furnished properties which are not the main residence of any person and includes holiday homes and holiday lets.

Hastings Borough Council has made the decision to charge the 100% premium for second home properties from 1 April 2025.

Exceptions to the premium charge

There are some exceptions to the second home premium. If your property meets the criteria, from 1 April 2025 you will be able to make an application for your property to be considered for one of the exceptions. Evidence will need to be provided at that point to demonstrate that the eligibility criteria has been met.

In all cases eligibility for the above exceptions will be assessed in line with the guidance issued by government and supporting evidence provided by the council taxpayer. An exception will not be granted where sufficient information is not provided to demonstrate that the eligibility criteria has been met. If you wish to apply for an exception to the premium charge, please send an email to counciltax@hastings.gov.uk confirming which exception class you believe applies to your property. You may be asked to provide evidence to support your application and/or the property may be subject to an inspection visit by a member of the council’s Revenues team.

Property 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.

Holiday lets will initially need to be charged council tax for at least 140 days. The property can only be assessed for Business Rates once all of the above criteria are met.

The Valuation Office Agency (VOA) will decide whether your holiday let should be listed for business rates or council tax. This decision is not made by Hastings Borough Council.

If you meet the above criteria you can ask the VOA to move your holiday let from council tax to business rates but you must continue to pay your council tax bill until a decision has been made by the VOA.

Go to the Valuation Office Agency website