The attack on owning 2nd homes goes on. The extra 3% could be very confusing in many cases. We await the legislation for April 2016 but will it be tied to PRR elections, as to which home is liable to this, when people may hold properties in different names? Presumably a married couple can only have one property between them before paying this extra? It will be even more important to plan, as with the join PRR election for spouses.