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Find out more'Can my friend save me from extra council tax?'
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I have a small flat in Birmingham and my main residence in London. I’m aware that I will have to pay a council tax surcharge on the flat as I don’t let it out.
Can I avoid this charge by getting my friend to stay at the property when he works there?
A Which? Money member
'You'll need some evidence'
Simon Dicey, Which? money expert, says…
This could work, but only if your friend doesn't have his own main home.
To recap: many second home owners in England have had to pay twice the usual rate of council tax since April 2025, under a new law.
Under the Levelling Up and Regeneration Act 2023, councils were given the discretion to charge additional council tax of up to 100% on furnished homes that aren’t used as a sole or main residence. Birmingham is among the councils that have chosen to adopt this charge.
Second homes are defined as furnished properties where no one lives, or the owner has a main home elsewhere.
So, if you have a second home that you let out, the extra council tax would not apply.
Your friend would need to make your flat his main residence and be registered on the electoral roll there.
For your arrangement to work, your friend would need to make your flat his main residence and be registered on the electoral roll there. He would also need to provide evidence, such as bank statements and utilities bills, to confirm that he was living there on a regular basis.
The extra council tax doesn’t apply for the first 12 months after inheriting a property. You also get a year’s delay for properties that are on the market for sale or rent.
In Scotland, councils can also charge up to 100% more for second homes. In Wales, they can charge up to three times the usual rate.
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