Second home council tax in Royal Borough of Windsor and Maidenhead
A Band D second home now pays £3,946 a year after the 100% premium. That's £1,973 more than the standard bill, applied on top of the headline £1,973.
Quick answer
Under the Levelling Up and Regeneration Act 2023, English councils could start charging a 100% premium on second homes from 1 April 2025. The vast majority of councils, including Royal Borough of Windsor and Maidenhead, voted to apply it. That means the headline annual figure is now doubled for properties used as a second home.
What a second home costs in Royal Borough of Windsor and Maidenhead by band
The premium is applied to the headline annual charge for the band the property sits in. Figures are for the 2025/26 financial year and assume a 100% premium.
| Band | Standard bill | With 100% premium | Extra to pay |
|---|---|---|---|
| A | £1,315 | £2,630 | +£1,315 |
| B | £1,535 | £3,070 | +£1,535 |
| C | £1,754 | £3,508 | +£1,754 |
| D | £1,973 | £3,946 | +£1,973 |
| E | £2,411 | £4,822 | +£2,411 |
| F | £2,850 | £5,700 | +£2,850 |
| G | £3,288 | £6,576 | +£3,288 |
| H | £3,946 | £7,892 | +£3,946 |
Check the band on the official VOA lookup or use our council tax checker.
What counts as a second home
A second home is a property that is furnished, kept for the owner's own use, and is not the owner's sole or main residence. Common examples:
- Holiday cottageUsed by the owner; not let to paying guests.
- Weekday flatA city pied-à-terre used during the working week.
- Inherited furnished homeKept rather than sold after probate completes.
- Family boltholeCoast or country home used a few weeks a year.
An unfurnished empty property is taxed differently; see the empty property page for Royal Borough of Windsor and Maidenhead.
Exceptions that avoid the premium
Government rules carve out a small number of cases where the premium cannot be charged, even by councils that have voted to apply it. Royal Borough of Windsor and Maidenhead Council must apply these exceptions:
- Property actively marketed for sale or let: exemption lasts up to 12 months from the date marketing began.
- Annexes being used as part of the main home, or occupied by a relative.
- Job-related accommodation: armed forces, ministers of religion, certain agricultural workers, school caretakers and similar.
- Caravan pitches and boat moorings where the main home is elsewhere.
- Inherited properties for up to 12 months from the grant of probate, while the estate is being settled.
Holiday let or second home?
These two categories are taxed completely differently and the line between them tightened in April 2023. The summary:
Second home (council tax)
Used by the owner. Council tax applies. Royal Borough of Windsor and Maidenhead's 100% premium means Band D pays £3,946 a year.
Holiday let (business rates)
Commercially let at least 70 nights a year and available 140. Charged business rates, often with small business relief reducing the bill to zero.
If you cannot evidence the letting activity to the Valuation Office, the property defaults back to council tax and the second home premium applies. Keep booking records.
If you own a second home in Royal Borough of Windsor and Maidenhead
- 1Confirm the classification with Royal Borough of Windsor and Maidenhead Council in writing. Get them to confirm whether the premium is being applied and at what rate.
- 2Check exemption eligibility if any of the carve-outs above apply (sale or let marketing, annex, job-related accommodation, etc.). Submit evidence.
- 3Consider the alternatives. Moving to a genuine commercial holiday let (business rates), selling, or letting on a long-term residential tenancy each change the bill.
- 4Set up a direct debit for the new figure. A Band D second home in Royal Borough of Windsor and Maidenhead now spreads to roughly £329 a month across 12 instalments.
Frequently asked questions
How much is the second home council tax in Royal Borough of Windsor and Maidenhead?▾
For a Band D second home in Royal Borough of Windsor and Maidenhead, the full bill is £1,973 for 2025/26. After the 100% premium, the total owed is £3,946 a year, which is £1,973 more than the standard bill. Other bands are doubled in the same way; see the table above for exact figures.
What counts as a second home for council tax purposes?▾
A second home is a furnished property that is not your sole or main residence and is not let out commercially. Holiday cottages used by the owner, weekend flats, pied-à-terres, and inherited furnished houses kept for occasional use all sit in this category. An empty unfurnished property is treated as an empty home instead, with a different premium schedule.
Are any second homes exempt from the premium in Royal Borough of Windsor and Maidenhead?▾
Yes. Government rules carve out a small number of exemptions that Royal Borough of Windsor and Maidenhead Council must apply: properties being actively marketed for sale or let (for up to 12 months), annexes used as part of the main home, job-related accommodation (typically armed forces, ministers of religion, agricultural workers), and pitches used for caravans or boats. If your property fits one of these categories you pay the standard rate, not the doubled rate.
What about holiday lets? Do they pay the second home premium?▾
No, provided the property is genuinely commercially let. Furnished holiday lets that meet HMRC's letting tests (typically available 140 nights a year and actually let for 70+) are charged business rates, not council tax. From April 2023 the test tightened in England; if you can't evidence the letting activity, the property reverts to council tax and the premium applies.
When does the premium start being charged on a new second home in Royal Borough of Windsor and Maidenhead?▾
The premium applies from day one once the property is classed as a second home. Unlike the empty homes premium there is no qualifying period. If you buy a property and immediately register it as a second home with Royal Borough of Windsor and Maidenhead Council, the doubled bill kicks in from the date of purchase, calculated on a daily basis.
Can I appeal the second home classification?▾
Yes. Write to Royal Borough of Windsor and Maidenhead Council with evidence that the property is your sole or main residence (utility bills, GP registration, voter roll entry, employment records all help). If the council disagrees you can escalate to the Valuation Tribunal. The premium is suspended during a genuine dispute over residency status.
Does the single person discount apply to a second home?▾
No. The 25% single person discount applies only to a sole or main residence, never to a second home. Even if a single person owns and uses the second home alone, the full doubled bill is owed.
What if I'm renovating the second home?▾
Properties undergoing major repairs or structural alteration may qualify for a discount or short exemption while uninhabitable. Royal Borough of Windsor and Maidenhead Council inspects and decides. The second home premium pauses during a confirmed empty-and-uninhabitable period but resumes the day the property is furnished and reoccupied as a second home.
Second home premium in nearby councils
Each council sets its own headline Band D, so the doubled bill varies. The premium rate is 100% in most of England, up to 300% in Wales, and 100% across Scotland. For comparison:
More on Royal Borough of Windsor and Maidenhead council tax
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