Council Tax discounts

Second home discount

Unfortunately this discount is no longer being offered.

 

Furnished Properties without a Resident (added 5th March 2024) 

The Levelling Up and Regeneration Bill 2023 introduced a premium charge of up to 100% for domestic properties that were considered to be furnished without a resident.  Often these are referred to as ‘second homes’ but apply to all properties which are furnished but not being used as the sole or main resident of the occupant. 

The City Of Lincoln Council at its Full Council meeting on 27th February 2024 agreed to introduce the 100% premium charge from 1st April 2025. This means that if you are the owner of a ‘second home’ in Lincoln, from 1st April 2024 you will be paying 200% of the council tax set. 

We are expecting that there will be some exemptions to this charge – and these will be considered over the next 12 months. However this is the required notification of the introduction of the charge. 

If you have a domestic property that you are renting as a holiday let for more than 70 days a year, you should contact the Valuation Office to see whether your property belongs in the business rates listings. Otherwise you may be subject to the double charge.