Second homes tax in Cherwell district from April
09/12/2025

A council tax premium charge of 100 percent on top of the regular council tax bill will be payable
by Esme Kenney, Local Democracy Reporter
Second homes in North Oxfordshire will be charged extra council tax from next April, in a bid to address housing shortages and bring properties back into use.
Cherwell District Council decided to expand the empty homes premium, which came into effect this April, to cover second homes that are furnished but not occupied.
It will mean that those who own second homes must pay a council tax premium charge of 100 per cent on top of their regular council tax bill for the property from April 2026 onwards.
There are 760 second homes registered in North Oxfordshire, but the Government has provided a list of exemptions from the second homes tax.
This includes for properties that are actively being marketed for sale or rent (with a 12-month limit), for second homes that people need to live in due to work, or if it’s a seasonal home where year-round, permanent occupation is prohibited, such as holiday homes.
A spokesperson for Cherwell District Council said, “In February this year the council approved to apply an empty homes Council Tax premium.
“This decision allows us to address local housing shortages and affordability issues.
“By applying a premium, owners are encouraged to bring these properties back into use as main residences for local people and income generated from these will be used to support local services.”
Oxford City Council and West Oxfordshire District Council introduced a second homes tax this April.
A Freedom of Information request found that the city council expected to raise £1.8 million from its second homes tax.
There are 1100 registered second homes in Oxford as of September 2025.
Published: by the Banbury FM News Team