Second home owners to be taxed to ease demand

Waverley Borough Council said implementing a second home tax was to encourage home owners to bring their additional property into full-time use

Second home owners in a Surrey borough will pay extra tax due to "growing pressure" on housing demand, a council has said.

As of 1 April 2026, Waverley Borough Council will apply a 100% council tax premium to periodically used and furnished properties that are not used as a main residence.

The authority said about 300 properties in the borough would be impacted, and that the additional income would be used to support vital local services and "respond to the needs of the community".

Councillor Mark Merryweather said: "Second homes that are left empty for much of the year can reduce opportunities for people who need a permanent place to live."

He added: "With many residents struggling to find affordable housing in Waverley, it's important that we make the best possible use of existing homes."

Mr Merryweather, portfolio holder for finance, assets and property, said that the council hoped the move would encourage more second homeowners to bring their properties into full-time use.

"It is too early to say what the overall financial impact will be, as properties brought back into occupation may become eligible for discounts, such as the single person discount, or even full exemptions, such as in the case of student households," he added.