Second Homes

Second homes are split into three categories - Class A, Class B and Class C dwellings.

Class A

These are furnished properties in which no one lives as their sole or main residence and which is restricted by a planning condition preventing occupation for a continuous period of at least 28 days.

North Norfolk District Council has decided that this class of dwelling will be an exception to its discount policy and keep a 50% discount. These properties will still be entitled to their exemption as in previous years for the period of time that they cannot be occupied.

Class B

These are furnished properties in which no one lives as their sole or main residence and are not restricted by a planning condition preventing occupation for a continuous period of at least 28 days.

North Norfolk District Council has decided that this class of dwelling will receive a discount of 10%.

The Council is also able to determine a different discount for properties within this class, which need to be described and/or geographically defined. The Council has applied this to a number of properties which they consider not structurally capable of occupation all year round and were built before the restrictions of seasonal usage were introduced by the Town and Country Planning Act 1947. These properties retain their 50% discount. If your property falls into this category it will be reflected on your bill.

Class C (long-term empty)

There will be no council tax discount for dwellings which are unoccupied and substantially unfurnished and this will apply after any exempt period has expired. Properties unoccupied and substantially unfurnished for less than six months are exempt from council tax.

Exceptions:

There are exceptions within Class A and B which the Government has said will retain a 50% discount regardless and these are:

• Pitches occupied by a caravan
• Moorings occupied by a boat
• A second home where the owner is required to live in job-related property which is supplied by his employer