FOI release

Second homes

Case reference FOI2025/00533

Received 2 April 2025

Published 7 May 2025

Request

Second Home Premium:

  1. Does the council currently charge a premium on second homes?

  2. If so, what is the rate of the premium (expressed as a percentage or multiplier of the standard council tax rate)

    Impact Assessment:

  3. Has the council undertaken any impact assessment(s) on the effect of the second home premium on the local economy?

  4. If so, please provide a copy of the assessment(s).

    Definition of a Second Home:

  5. How does the council define a second home for council tax purposes?

    Disputes:

  6. Have any households challenged the classification of their property as a second home?

  7. If yes, how many such disputes have there been, and how many resulted in a change of status?

Response

Regarding the premium charged on second homes, this information can be found on our website via the following link:

https://democracy.guildford.gov.uk/documents/b7400/Order%20Paper%2007th-Feb-2024%2019.00%20Council.pdf?T=9

Please see page 15 and item (15)

Regarding an impact assessment this information is publicly available and can be found via the following link:

https://democracy.guildford.gov.uk/documents/g1662/Public%20reports%20pack%2007th-Feb-2024%2019.00%20Council.pdf?T=10

Specifically, please see Agenda item number 11, paragraphs 9.6 and also paragraphs 9.11 to 9.15.

Please see further information regarding the definition of second homes available on our website:

https://www.guildford.gov.uk/ctaxsecondhomes

We have not kept statistics on changes to 2nd home status as a specific result of the new premium. There is always a churn of which properties are recorded as a 2nd home and the reasons for change include: sale, purchase, moved in, moved out, exemption expired. The following numbers reflect all such changes:

01/04/2025 331

26/04/2025 312

There have been no disputes or challenges which have escalated to tribunal since the introduction of the premium.

Documents

There are no documents for this release.

This is Guildford Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.

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