North East Lincolnshire second home council tax

North East Lincolnshire Council was not charging a second homes premium at 6 October 2025, according to MHCLG's Council Taxbase. We have not verified whether it has decided to charge one from 2026/27 or later; check with the council.

£2,484

Average Band D council tax in North East Lincolnshire, 2026/27, including county, police, fire and average parish precepts.

£2,484

Band D as a second home (no premium recorded).

381

homes classed as second homes on North East Lincolnshire's tax base at October 2025; 0 paying the premium.

Second home bill by band in North East Lincolnshire (2026/27 estimate)

BandNormal billAs a second home
A£1,656£1,656
B£1,932£1,932
C£2,208£2,208
D£2,484£2,484
E£3,036£3,036
F£3,588£3,588
G£4,140£4,140
H£4,968£4,968

Estimated from the council's average Band D. Your parish precept changes the figure slightly. The North East Lincolnshire council element (including parish) rose 4.5% from 2025/26 to 2026/27.

Empty homes premium in North East Lincolnshire

North East Lincolnshire charged an empty homes premium at October 2025 on 610 long-term empty homes. Premium rates recorded by MHCLG:

Empty forPremium
1–2 years100%
2–5 years100%
5–10 years200%
10 years +300%

Holiday lets on business rates in North East Lincolnshire

The 2026 business rates list has 116 self-catering holiday lets in North East Lincolnshire, with a median rateable value of £2,900; 99% have a rateable value of £12,000 or less. A holiday let pays business rates instead of council tax if it was available to let for at least 140 nights and actually let for at least 70 nights in the last 12 months.

Exceptions you can apply for

The premium should not apply if the home falls in a national exception class, for example: an annexe (Class F), actively marketed for sale or let (Classes G and H, up to 12 months), recently granted probate (Class I, up to 12 months), a job-related home (Class J), or a seasonal home that planning rules stop being used as a main home (Class L). Apply to North East Lincolnshire Council with evidence. All exception classes and rules.

If the property is let to a tenant as their main home, it is not a second home. For landlord duties in North East Lincolnshire, see licensing in North East Lincolnshire and the landlord database (your region: Yorkshire and The Humber, register by 14 July 2027).

Question about a property in North East Lincolnshire?

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Check a postcode

Licensing, database deadline, EPC and council tax for one address: postcode check.

Related guides

Sources

Data: MHCLG Council Tax levels 2026-27 (Table 10); Council Taxbase 2025 (at 6 October 2025); VOA 2026 rating list. Premium status as at those dates; confirm the current position with North East Lincolnshire Council.

Last checked 28 Sep 2026. Information, not legal advice. Official pages change; follow the source link before you act.