Westmorland and Furness second home council tax

Westmorland and Furness 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.

£2,508

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

£5,016

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

5,460

homes classed as second homes on Westmorland and Furness's tax base at October 2025; 4,830 paying the premium, 630 in an exception class.

Second home bill by band in Westmorland and Furness (2026/27 estimate)

BandNormal billAs a second home
A£1,672£3,344
B£1,951£3,901
C£2,229£4,459
D£2,508£5,016
E£3,065£6,131
F£3,623£7,245
G£4,180£8,360
H£5,016£10,032

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

Empty homes premium in Westmorland and Furness

Westmorland and Furness charged an empty homes premium at October 2025 on 1,292 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 Westmorland and Furness

The 2026 business rates list has 4,074 self-catering holiday lets in Westmorland and Furness, with a median rateable value of £2,700; 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 Westmorland and Furness 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 Westmorland and Furness, see licensing in Westmorland and Furness and the landlord database (your region: North West, register by 14 August 2027).

Question about a property in Westmorland and Furness?

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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 Westmorland and Furness Council.

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