Council tax and costs for Canterbury district short lets

As of September 2026, if your short let in Canterbury, Whitstable or Herne Bay is not anyone's main home and stays on council tax, you pay double. Canterbury City Council has charged a 100% second home premium since 1 April 2025, and it offers no local exceptions beyond the ones set by law.

What is the second home premium?

The council's public notice explains that from 1 April 2025, homes that are occupied periodically, often called second homes, are subject to a 100% premium when nobody lives there and the property is substantially furnished. In plain terms, you pay twice the normal council tax.

Are there local exceptions?

Councils can choose to add their own exceptions to the premium. According to a joint document from the east Kent councils, Canterbury, Dover and Thanet decided to introduce the maximum premium, with no exceptions beyond those prescribed by the regulations. The national exceptions, such as a home genuinely on the market for sale or a long-term let for up to 12 months, still apply.

When do business rates apply instead?

A holiday let can be assessed for business rates instead of council tax. GOV.UK explains that in England, a property is rated for business rates if it is available to let for 140 days or more in the year and actually let for 70 days or more. The Valuation Office Agency decides. Some smaller properties then qualify for small business rate relief.

A busy coast home usually passes these tests in a good year. A home let only in summer may not, and stays on council tax with the premium. Keep records of every night available and every night booked.

How is short-let income taxed?

The furnished holiday let tax regime ended on 6 April 2025. Short-let income is now taxed under the normal residential landlord rules, after allowable costs such as cleaning, repairs, insurance and management fees. Speak to an accountant about your own position.

Which costs are higher in Canterbury?

Listed building work. Many city-centre homes are old or listed, so safety work and repairs can cost more and need specialist trades.

Seasonal cleaning on the coast. Summer means back-to-back changeovers in Whitstable and Herne Bay. Book cleaners early for school holidays.

Parking. Parking is tight in summer on the coast. If your home has a space, say so in your listing, because guests value it.

Which records should you keep?

For each financial year, keep a record of every night the home was available, every night it was let, and the price charged. Tell the council tax team whenever the way you use the home changes, so your bill matches how the home is really used.

How do the fixed costs add up?

1. Council tax with the premium, or business rates if you qualify.
2. Utilities, broadband and TV licence.
3. Insurance suitable for short stays.
4. Safety checks, cleaning and laundry.

Then set those against realistic earnings. Our Canterbury events calendar shows the strongest dates, and Airbnb rules in Canterbury, Whitstable and Herne Bay covers what to check first.

What does this mean for you?

• As of September 2026, a second home on council tax pays double, with no local exceptions.
• A busy holiday let can move to business rates instead.
• Coast homes need a plan for the quiet winter months.

Check the numbers for your home

Our Airbnb management in Canterbury team will show you likely earnings after fees, so you can weigh them against your costs. Get your free valuation to see whether the numbers work.

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This is general information, not legal or tax advice. It is our own interpretation of the rules and figures as they stand on the date shown above, and they can change. Speak to a qualified solicitor or accountant before you act on anything here.