Second homes (PCLB)
If you have a furnished property that is not your only or main home, you must pay full Council Tax.
A second home is a property that someone owns or rents in addition to their main home. It is substantially furnished but is no one's main home.
If you have a second home, you must pay 100% of the Council Tax on it.
This will show on your Council Tax bill as a Prescribed Class B discount (PCLB).
From 1 April 2025, any domestic property in the Surrey Heath Borough Council area that has been no one’s sole/main residence and is furnished for a continuous period of more than 12 months will become liable for a Council Tax second homes premium.
The premium is 100% of the Council Tax liability for the property.
Exceptions
Class E Long-term empty homes and second homes
Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
Class F Long-term empty homes and second homes
Annexes forming part of, or being treated as part of, the main dwelling
Class G Long-term empty homes and second homes
Dwellings being actively marketed for sale (12 months limit) The exception will end either when the 12-month period has ended, when the dwelling has been sold or when the dwelling is no longer actively marketed for sale. The council will determine:
• whether the dwelling is clearly advertised for sale;
• whether the dwelling is being marketed at a fair market value;
• whether there are any artificial barriers on the dwelling preventing sale; and
• whether the owner is taking any other reasonable steps to market the dwelling for sale.
The same owner may only make use of the exception for a particular dwelling marketed for sale once however, the exception may be used again for the same dwelling if it has been sold and has a new owner.
Class H Long-term empty homes and second homes
Dwellings being actively marketed for let (12 months limit) The exception will end either when the 12-month
period has ended, when the dwelling has been let or when the dwelling is no longer actively marketed for let.
The council will determine:
• whether the dwelling is clearly advertised for let;
• whether the dwelling is being marketed at a fair market value;
• whether there are any artificial barriers on the dwelling preventing letting; and
• whether the owner is taking any other reasonable steps to market the dwelling for let.
The same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings has been let for a continuous period of at least 6 months since the exception last applied
Class I Long-term empty homes and second homes
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)
Class J Second homes only
Job-related dwellings. The 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.
Class K Second homes only
Occupied caravan pitches and boat moorings.
Class L Second homes only
Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously
Class M Long-term empty home only
Empty properties requiring or undergoing major repairs or structural alterations (12 months limit)If, under your terms and conditions of employment, you are contractually bound to live in a particular property provided by your employer, the discount is 50%. Examples may include:
- publicans
- resident caretakers
- ministers of religion