Second homes
Case reference FOI2025/00533
Received 2 April 2025
Published 7 May 2025
Request
Second Home Premium:
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Does the council currently charge a premium on second homes?
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If so, what is the rate of the premium (expressed as a percentage or multiplier of the standard council tax rate)
Impact Assessment:
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Has the council undertaken any impact assessment(s) on the effect of the second home premium on the local economy?
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If so, please provide a copy of the assessment(s).
Definition of a Second Home:
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How does the council define a second home for council tax purposes?
Disputes:
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Have any households challenged the classification of their property as a second home?
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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:
Please see page 15 and item (15)
Regarding an impact assessment this information is publicly available and can be found via the following link:
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
This is Guildford Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.
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