West Devon second home council tax

West Devon Borough 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.

£2,705

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

£5,411

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

574

homes classed as second homes on West Devon's tax base at October 2025; 463 paying the premium, 106 in an exception class.

Second home bill by band in West Devon (2026/27 estimate)

BandNormal billAs a second home
A£1,804£3,607
B£2,104£4,208
C£2,405£4,809
D£2,705£5,411
E£3,307£6,613
F£3,908£7,815
G£4,509£9,018
H£5,411£10,821

Estimated from the council's average Band D. Your parish precept changes the figure slightly. The West Devon council element (including parish) rose 5.6% from 2025/26 to 2026/27.

Empty homes premium in West Devon

West Devon charged an empty homes premium at October 2025 on 173 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 West Devon

The 2026 business rates list has 301 self-catering holiday lets in West Devon, with a median rateable value of £3,200; 97% 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 West Devon Borough 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 West Devon, see licensing in West Devon and the landlord database (your region: South West, register by 14 November 2027).

Question about a property in West Devon?

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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 West Devon Borough Council.

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