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Second Homes

For council tax, a second home is a furnished home, which is not currently being used as someone's main home. This includes a home which is only used occasionally and furnished lets which are between tenants.

A full council tax is charged for a second home. See Council tax charges 2024- 25 for more information.

From 1 April 2025 a premium will also be charged for all second homes. This will increase the council tax by 100% (double the charge).

There are some circumstances when we won't charge the extra premium and these are:

Exception to the premium

  • Properties where probate has recently been granted- After probate the property can be exempt for up to six months. At the expiry of the exemption the property will have an exception from the second home premium for a further 12 months.
  • Properties being actively marketed for sale or let - A 12-month exception to the second home premium applies to properties that are actively marketed for sale or let. The exception would run from when the exception first applies until the end of the exception period or until the property is no longer actively marketed, sold, or let (whichever is sooner). 
  • Annexes being used as part of the main home -An exception to the second homes premium for annexes which form part of a single property which includes at least one other property. The exception will not apply to annexes where they are not being used as part of the main residence.  
  • Job related property - The second homes premium does not apply to your second home where your employer requires you to live at a specific address. This exception will not apply to cases where someone chooses to have an additional property to be closer to work while having a family home elsewhere or where an individual is posted to a new location but maintain their previous address. 
  • Armed forces accommodation- The second homes premium does not apply to your second home where you have been provided with armed forces accommodation.
  • Occupied caravan pitches and boat moorings - A pitch occupied by a caravan and a mooring occupied by a boat are an exception to the second homes premium. 
  • Seasonal homes where year-round or permanent occupation is prohibited or has been specified use -  properties that have planning restrictions or other conditions on occupation and use in place which prevent year-round occupation, are an exception to the second homes premium.

If you think you may qualify under one of the exceptions list above, let us know and where appropriate provide evidence.

Apply for exception from the second home premium (Word doc) [14KB]

The completed forms must be sent to Ctaxemptyhomes@guildford.gov.uk.

If you qualify for an exception this will limit your council tax charge to a full charge, which must still be paid. However, the additional premium will not be added to your account for the period of the exception. 

If we have billed you for a second home and it is no longer a second home (i.e. someone has moved in, you have sold it or any other change), let us know.