Waltham Forest second home council tax

London Borough of Waltham Forest 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.

£2,387

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

£4,774

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

242

homes classed as second homes on Waltham Forest's tax base at October 2025; 208 paying the premium.

Second home bill by band in Waltham Forest (2026/27 estimate)

BandNormal billAs a second home
A£1,591£3,183
B£1,857£3,713
C£2,122£4,243
D£2,387£4,774
E£2,917£5,835
F£3,448£6,896
G£3,978£7,957
H£4,774£9,548

Estimated from the council's average Band D. Your parish precept changes the figure slightly. The Waltham Forest council element (including parish) rose 5.0% from 2025/26 to 2026/27.

Empty homes premium in Waltham Forest

Waltham Forest charged an empty homes premium at October 2025 on 681 long-term empty homes. Premium rates recorded by MHCLG:

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

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 London Borough of Waltham Forest 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 Waltham Forest, see licensing in Waltham Forest and the landlord database (your region: London, register by 14 October 2027).

Question about a property in Waltham Forest?

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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 London Borough of Waltham Forest.

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