Council Tax
Changes for 2025/26 that may affect you
Adult Social Funding Precept
The 2025-26 council tax attributable to Norfolk County Council includes a precept to fund adult social care. The increase of 5.0% for 2025-26 is calculated based on the total council tax charged by Norfolk County Council in 2024-25 (a 5% increase on the total of the Norfolk County Council - General and Norfolk County Council - Adult Social Care Precept elements of 2024-25 council tax bills).
The presentation of council tax bills is set out by Government (the Ministry of Housing, Communities and Local Government) in regulations each year. The display of elements of the council tax bill relating to Norfolk County Council has therefore changed from that used in 2024-25. For 2025-26 the prescribed approach requires billing authorities to adjust the presentation of the council tax charge by Adult Social Care authorities on council tax bills to show a single line for a total cash charge and annual increase, with one cash figure and one percentage figure.
For more information, please visit Norfolk County Council's tax information.
Second Home Premium
From 1 April 2025, there will be an introduction of an additional premium for properties that are registered as a second homes. This will mean that a further premium of 100% will be charged to these properties and therefore the total Council Tax charge will be 200%.
The definition of a second home for Council Tax purposed is a dwelling which has 'no one resident' but is 'substantially furnished'.
There are certain circumstances (exceptions) where a second home premium will not apply. Any second homeowner who does not feel the premium should apply to their property, for example because it is not a second home or it falls into an excepted category, can contact the council by completing our online occupation of a second home form which is available in the link below. This also contains details of the exceptions to the premiums.
Details on if you have to pay Council Tax on an empty property or second home