Not all second home owners pay council tax in England. Holiday homes on a holiday caravan park are not liable for council tax. Park owners charge site fees but most of those fees are used for the benefit of the site and for profit. A luxury lodge holiday home can cost in excess of £325,000 and no council tax is payable whereas council tax is levied on a bricks and mortar second home regardless of its value.

In addition, some holiday home owners live in their holiday homes as their main residence. Although living on a holiday site is against planning and licensing rules, local authorities struggle to identify this misuse. This means that people living on a holiday home site are highly unlikely to pay council tax anywhere in the UK.

Local communities are impacted by these holiday home residents not paying council tax because holiday home owners living on holiday sites use local GPs, hospitals, schools, roads and all local services paid for by council tax payers. 

The government should now close this loophole so that all second holiday home pay council tax and it’s fair for all.