Second homes

A second home is a property where the owner lives elsewhere and the property in Rushmoor is occupied from time to time or not occupied at all.

Council tax on second homes until 31 March 2026

If you have a second home, you must currently pay 100% of the council tax on it. 

Exceptions

Tied accommodation

If, under your terms and conditions of employment, you are contractually bound to live in a particular property provided by your employer, the discount is 50%. Examples may include: 

• Publicans 
• Resident caretakers 
• Ministers of religion 

Some Ministry of Defence personnel

For Ministry of Defence personnel who own a property in the area, but are living in service accommodation, the discount is 50%. 

The rules about what is, or is not, a second home can be complicated. If you would like to check if you qualify for this discount, please contact us using the details below.

Changes to council tax for second homes from April 2026

From 1 April 2026, we will be adding a council tax premium for properties classed as second homes. These properties are furnished and not occupied as anyone's permanent home (where the owner lives elsewhere and the property in Rushmoor is occupied from time to time or not occupied at all).

The council tax premium will be an additional 100% charge, on top of the council tax for the property.

Why we have added the council tax premium

By making this change, we want to:

• Encourage owners of second homes to make their properties available to be used as a permanent residence, to increase the housing supply for local households
• Raise additional money to support the vital services provided to our local communities

Exceptions to the council tax premium

There will be some exceptions where the premium will not apply. This includes where:

• The property would be someone’s sole or main residence, if they were not living in job-related armed forces accommodation provided by the Ministry of Defence.
• The property is an annex that forms part of, or is being treated as part of, the main property
• The property is a caravan pitch or boat mooring
• The property is provided by a person’s employer for the purpose of performing their work, for example a headteacher of a boarding school who is required to live in school accommodation or a care worker who is required to live on site to carry out their role

There will also be some circumstances where an exception will apply for up to 12 months. This includes where:

• The property is being actively marketed for sale, and is clearly advertised, for a fair market value
• The property is being actively marketed for let, and is clearly advertised, for a fair market value
• Probate has recently been granted

To apply for an exception to the premium you will need to email us using the contact details below. You will need to explain the details of why you believe the exception should apply to your property.

Please read our council tax empty homes policy for more information.