PPS 12 Housing in Settlements·Page 67
Second Homes Definition
Second homes are dwellings not occupied as main residences but used as holiday or short-term homes. Properties bought as second homes but let as investments are treated as private rented sector dwellings and are liable for rates to the RCA.
The definition of second homes is:
"Dwellings that are not occupied as main residences but are used as holiday/short term homes." (NIHE definition: note such properties will be liable for the payment of rates to the RCA).
Properties bought as second homes but let as an investment are considered to be within the private rented sector.
Source — /Users/richardhill/Documents/planning-arch-project/data/documents/regional/PPS 12 - Housing in Settlements.pdf