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In Bournemouth, Christchurch and Poole, council tax is charged by band to the person who lives in a home as their main residence, which during a tenancy is usually the tenant. A furnished home that is nobody's main home is a second home, and since 1 April 2025 BCP Council charges it double: the normal bill plus a 100% premium. Empty homes pay rising premiums after a year. A self-catering let that meets the 140-night and 70-night test moves out of council tax and into business rates.
This guide is general information at the time of writing, 1 October 2026. It is not tax or legal advice: the council and the Valuation Office Agency decide individual cases, and an accountant can advise on yours.
Bands and charges
Every home is in one of eight bands, A to H, set by the Valuation Office Agency on what it would have sold for on 1 April 1991. Later changes in the market do not move the band, though building work or a split into flats can lead to a review. You can check any home's band on GOV.UK.
BCP Council sets the charge for each band every April, adding the police and fire precepts, and a parish or town council precept in parished areas such as Christchurch. For 2026 to 2027 the council raised its charge by 6.74%. Before you rent or buy, look up the band and the year's charge so the monthly cost is in your budget.
Discounts and exemptions include a 25% discount for a single adult living alone, and exemptions for homes occupied only by full-time students.
Who pays during a tenancy
| Situation | Who is usually liable |
|---|---|
| Tenancy of a whole home to one household | The tenant living there as their main home |
| House in multiple occupation, rooms let separately | The landlord |
| Home between tenancies, empty and unfurnished | The owner, with the empty homes rules applying |
| Home between tenancies, furnished | The owner, potentially as a second home |
| All occupiers full-time students | Exempt, on application |
| Flexiestays long stay of 28 nights or more | Included in the stay; the operator pays |
Tenants should tell BCP Council their move-in and move-out dates. Landlords should do the same for each change of tenant, so the bill moves to the right person.
The second homes premium
Since 1 April 2025, BCP Council has charged a 100% premium on second homes, making the bill 200% of the normal charge. A second home, for this purpose, is a property that is substantially furnished and is no one's sole or main residence.
That catches:
- a holiday home the family uses in summer,
- a furnished flat bought to let that is sitting between lets,
- a holiday let that does not meet the business rates test, and
- an inherited furnished house waiting to be sold, once any exception runs out.
National rules provide exceptions, among them homes being actively marketed for sale or let (for up to 12 months), homes where planning conditions prevent year-round occupation, job-related homes and properties in probate. BCP Council asks for evidence before applying one.
The practical point for an owner: an empty furnished flat now costs twice as much to hold. Letting it, whether to a tenant who pays the council tax or as furnished stays where the bill is priced in, turns a cost into income. Our winter lets guide explains how holiday homes earn in the quiet months.
The empty homes premium
An empty and substantially unfurnished home pays the normal charge for its first year. After that, BCP Council adds a premium: 100% from one year empty, rising to 200% after five years and 300% after ten, so the bill reaches four times the normal charge. Short periods of occupation do not always reset the clock, so check with the council before relying on a gap.
Business rates and the 140/70 test
A self-catering property can leave council tax altogether and be assessed for business rates. At the time of writing, in England that happens only when:
- it was available to let commercially for short periods for at least 140 nights in the last 12 months,
- it was actually let for at least 70 nights in that time, and
- you intend to make it available for at least 140 nights in the next 12 months.
The Valuation Office Agency decides and can ask for booking records. A property on business rates may qualify for small business rate relief, depending on its rateable value and your other properties. If it stops meeting the test, it returns to council tax, and if furnished and no one's main home, the second homes premium applies.
Note that long stays and winter lets of a month or more are not short lets, so they do not count towards the 70 nights. Plan the summer calendar accordingly.
What owners should do now
- Check the band and the account. Make sure the council knows who lives in the property and from when.
- Decide the property's use. A tenancy, furnished stays, a holiday let on business rates or a second home for your own use each lead to a different bill.
- Keep evidence. Booking records for the business rates test, listing dates for the marketing exception, and tenancy start and end dates.
- Ask early. If you think an exception applies, apply with evidence before the bill arrives rather than after.
How council tax works in a furnished stay
When you book a Flexiestays long stay of 28 nights or more, council tax is included in the price along with energy, water, Wi-Fi, the TV licence and parking. You do not register with the council, and there is no bill to settle when you leave. That is one reason a furnished stay can compare well with a tenancy over a few months: read long stay or tenancy? for the full comparison.
For owners, letting a furnished flat through a long-stay platform means the property is occupied and earning, and the council tax is a known cost priced into the stay.
If you own a furnished flat or holiday home in BCP and want to stop paying the premium on an empty property, talk to us about long term lets, winter lets or holiday let management.
