Kensington And Chelsea - Notice Of Determination Second Homes Council Tax Premium
What is happening?
NOTICE OF DETERMINATION SECOND HOMES COUNCIL TAX PREMIUM
On Wednesday 20 March 2024, the Leadership Team of the Royal Borough of Kensington and Chelsea (the Council), made a determination, in accordance with section 11C of the Local Government Finance Act 1992 to allow the Council the option to implement a Second Homes Council Tax Premium of up to 100% with effect from 1 April 2025 across all of the borough (the Determination). However, on 5 March 2025, the Council made the decision to retain the current Second Homes Council Tax Premium at zero for 2025/26.
A second home is defined as a dwelling where there is no permanent resident of the dwelling, and the dwelling is substantially furnished.
The Leadership Team varied the Determination to allow the Council the option to implement a Second Homes Council Tax Premium of up to 100% for future years across all of the borough.
As part of the Council’s consideration of the budget and the setting of the Council Tax for 2026/27, a further decision will be taken before the end of the financial year 2025/2026 on whether or not to implement the Second Homes Council Tax Premium for 2026/27.
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