FOI release

FOI Request: Second homes

Case reference FOI2025/00386

Received 2 April 2025

Published 24 April 2025

Request

RE: Request under the Freedom of Information Act (2000) Dear Information Team This is an information request relating to council tax on second homes. Please include the following information: Second Home Premium * * * Does the council currently charge a premium on second homes? * * * * If so, what is the rate of the premium (expressed as a percentage or multiplier of the * standard council tax rate)? * Impact Assessment * * * Has the council undertaken any impact assessment(s) on the effect of the second home * premium on the local economy? * * * * If so, please provide a copy of the assessment(s). * Definition of a Second Home * * * How does the council define a second home for council tax purposes? * Disputes * * * Have any households challenged the classification of their property as a second home? * * * * If yes, how many such disputes have there been, and how many resulted in a change of * status? * If it is not possible to provide the information requested due to the information exceeding the cost of compliance limits identified in Section 12, please provide advice and assistance, under the Section 16 obligations of the Act, as to how I can refine my request. If you have any queries please don't hesitate to contact me via email or phone and I will be very happy to clarify what I am asking for. I would prefer a response via email, but if this is not possible, I will gladly accept letters to the address below. Please acknowledge this information request as soon as possible.

Response

Dear Information Team This is an information request relating to council tax on second homes. Please include the following information:

Second Home Premium

Does the council currently charge a premium on second homes?

Yes.

If so, what is the rate of the premium (expressed as a percentage or multiplier of the standard council tax rate)?

200%.

Impact Assessment

Has the council undertaken any impact assessment(s) on the effect of the second home premium on the local economy?

No.

The impact of homelessness in the city was the driver to have second homes back in occupation to help with the demand.

If so, please provide a copy of the assessment(s).

N/A.

Definition of a Second Home * How does the council define a second home for council tax purposes?

In accordance with the regulations, they are defined as properties that are substantially furnished but do not have a permanent resident (i.e. they are not classified as someone's sole or main residence).

Disputes

Have any households challenged the classification of their property as a second home?

If yes, how many such disputes have there been, and how many resulted in a change of status?

3 and no changes.

Documents

There are no documents for this release.

This is Oxford City Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.

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