South Hams second home council tax

South Hams District Council was charging a 100% premium on second homes at 6 October 2025, so a furnished home that is nobody's main residence pays 2× the normal council tax.

£2,615

Average Band D council tax in South Hams, 2026/27, including county, police, fire and average parish precepts.

£5,230

Band D as a second home with the 100% premium.

4,184

homes classed as second homes on South Hams's tax base at October 2025; 3,439 paying the premium, 725 in an exception class.

Second home bill by band in South Hams (2026/27 estimate)

BandNormal billAs a second home
A£1,743£3,487
B£2,034£4,068
C£2,325£4,649
D£2,615£5,230
E£3,196£6,393
F£3,778£7,555
G£4,359£8,717
H£5,230£10,461

Estimated from the council's average Band D. Your parish precept changes the figure slightly. The South Hams council element (including parish) rose 4.6% from 2025/26 to 2026/27.

Empty homes premium in South Hams

South Hams charged an empty homes premium at October 2025 on 302 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 South Hams

The 2026 business rates list has 1,989 self-catering holiday lets in South Hams, with a median rateable value of £4,050; 98% 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 South Hams District 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 South Hams, see licensing in South Hams and the landlord database (your region: South West, register by 14 November 2027).

Question about a property in South Hams?

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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 South Hams District Council.

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