Second Homes and Annexes

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 2025- 26 for more information.

From 1 April 2026 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 will not charge the extra premium. 

See below for more information:

Exceptions to the Second Home Premium  

Annexes

Annexes occupied by a relative of the person living in the main house or being used by the occupier of the main house as part of the main home, will be able to apply for a 50% discount on the Council Tax payable on the annexe.

To receive the discount:

• The annexe must be occupied by a relative of the person who lives in the main house.  A  'relative' means a parent, child, step child, brother, sister, aunt, uncle, nephew, niece, grandparent and grandchild.  It also extends as far as great, great relations
  or
• The resident of the main house uses the annexe as part of their main home
  and
• The annexe must be within the grounds of the main house but does not have to be attached to the main house.  The annexe must be included in the title deeds of the main house.

Email us to claim a 50% discount for an annexe:

counciltax@waverley.gov.uk