Government figures suggest that the number of second homes in the UK has dropped two per cent in the eight year period from 2010 to 2018.
The analysis of official data, undertaken by Swinton Insurance, shows particular drops in Scotland (down 34 per cent) and the West Midlands (down 25 per cent).
London, the East Midlands and the South East also saw slight decreases of four, six and four per cent respectively, while the South West has plateaued with no change over the eight years.
The period under analysis covers the introduction of the three per cent additional stamp duty surcharge introduced in spring 2017.
Despite that surcharge some regions have seen a rise in the number of second homes, including those purchased since the additional homes tax has been levied.
The North West has had a sharp 43 per cent increase over the 2010-2018 period, while within the Greater London area a huge rise has been seen in Croydon. In Wales the largest rises were on Anglesey (up 33 per cent) and in Pembrokeshire (a rise of 44 per cent) – both significant tourist locations.