The Telegraph has published an article on challenging double council tax charges.  The article can be read here (subscription may be necessary), and says that

Second home owners across England are challenging controversial new council tax premiums as local authorities begin quietly reversing charges that have driven some into financial difficulty.

Under new powers granted by the Levelling Up and Regeneration Act, more than 200 councils have imposed a 100% council tax premium on second homes — effectively doubling bills on properties that are furnished but not used as a main residence.

But a Freedom of Information request by the Taxpayers’ Alliance has revealed that more than 55 councils are already facing disputes over the premium, with hundreds of successful appeals. In many cases, councils have acknowledged that properties were wrongly classified or that exemptions apply.

One Brighton tenant told The Argus they were being charged council tax twice — both by the council and through their rent — due to a disputed classification of a second property. “It didn’t matter how many letters I sent,” they said. “I was treated like a tax dodger when I’d done nothing wrong.”

In the New Forest, 230 second home premiums have been withdrawn following reviews, while North Yorkshire has issued 310 exemptions. The Isle of Wight Council, which received 350 appeals, confirmed it removed 31 premiums — 20 of which still met the second home definition but qualified for exceptions.

Grounds for Appeal Growing

The definition of a second home is a dwelling that is “substantially furnished” but “not occupied as a main residence.” However, owners are finding success appealing if:

• The property is now their primary home.

• It is used frequently enough to not meet the “periodically occupied” test.

• It qualifies for exemption (e.g. job-related dwellings, seasonal homes, homes under probate, or annexes).

One property owner shared with The Telegraph how he successfully argued that both properties he and his wife own are regularly lived in and do not meet the legal test for “second home” status. After months of challenge, his council accepted the classification and removed the premium.

“They were persuaded by guidance I found on other council websites,” he said. “We live in both homes — they’re not holiday lets or investments. Each of us contributes to our community.”

Lack of Clear Rules Fuelling Confusion

Local councils were advised to consider various factors before imposing the premium — including the number of empty homes in their area, the impact on local services, and the economic role of tourism. Critics say many councils have ignored this guidance in favour of a revenue boost.

Elliot Keck, of the Taxpayers’ Alliance, said:

“Most appeals are likely based on a challenge to the council’s assumption that a home isn’t someone’s main residence. Councils need to be more rigorous in how they assess these cases — not just apply a blanket charge.”

Heather Powell, property lead at Blick Rothenberg, warned that the impact could be damaging for local economies:

“If there’s no housing shortage in an area, and second homes are supporting local jobs and spending, councils should think twice before punishing those households with extra taxes.”

What You Can Do

If you’ve been hit with a second home premium, you may be able to:

• Appeal directly to your council, especially if the property is no longer a second home or meets an exemption.

• Apply for council tax support if facing financial hardship.

• Escalate to the Valuation Tribunal within two months if your council rejects your appeal.

Experts advise gathering documentation, including utility bills, tenancy agreements, marketing evidence (for sale/let), or proof of probate, to strengthen your case.

With hundreds of successful appeals already on record — and councils adjusting their approach — experts suggest further rollbacks may follow, especially as legal precedents begin to emerge.