Liberata: Second Homes Review

Strengthen housing policy and protect local income

Second homes can reduce housing stock availability for local residents, especially in rural and high-demand areas. With the introduction of new legislation, councils can apply a Council Tax premium of up to 100% on properties identified as second homes, but only if property records are accurate and usage is verified.

Our Second Homes Review helps councils confirm the status of properties classed as second homes, identify misclassifications, and ensure that premiums are applied fairly and lawfully. It is a fully managed service that improves Council Tax income, supports local housing strategy, and provides evidence for change of tax status decisions.

Helping you increase Council Tax accuracy and income

Increase premium income

Apply second home premiums accurately and increase revenue

Improve property classification

Identify and correct mislabelled or outdated records

Reduce incorrect exemptions

Reclassify empty homes or long-term vacant properties where needed

Resident-verified

Occupants are contacted directly to confirm property use and occupancy

Support fair decision-making

Evidence-led results help councils apply policy transparently and consistently

Flexible delivery

Fully managed review with multi-channel contact and optional inspections

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Designed for confidence and compliance

The Second Homes Review combines council-held data with external sources to identify discrepancies and validate occupancy. Our team engages directly with property owners and occupiers via phone, letter, email, or SMS to confirm whether a property is genuinely used as a second home.

Where needed, we can also conduct on-site inspections to verify usage. Every outcome is supported by a clear audit trail, enabling you to confidently make billing decisions and defend them if challenged.

The review increases revenue and helps improve the overall quality of your Council Tax database, strengthening operational performance and strategic planning.

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Supporting councils in practice

“The team delivered a thorough and efficient review process, successfully identifying properties that had previously gone unclassified. Their work directly contributed to increased potential revenue through accurate premium application. It helped that the team had a good understanding of the local authority requirements to achieve these outcomes.”

Harminder Persad
Head of Revenues & Benefits, London Borough of Hounslow

Why choose Liberata

Liberata has worked with Local Authorities for over 50 years, supporting fair taxation, improved data integrity, and income maximisation. Our Second Homes Review builds on this experience with a service that combines verified outcomes, sensitive communication, and council-specific delivery.

We offer a complete programme of Council Tax reviews, including second homes, empty properties, exemptions, and discounts, to help you manage your Council Tax base more effectively.

This service is part of our On-Demand Support Services for Local Authorities.

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Talk to us about how our Second Homes Review can help you apply premiums fairly and improve the accuracy of Council Tax data.