Written question asked by Lizzi Collinge (Labour) on Monday, 9 March 2026, in the House of Commons. It was due for an answer on Wednesday, 11 March 2026. It was answered by Dan Tomlinson (Labour) on Tuesday, 17 March 2026 on behalf of the Treasury.

Second Homes: Council Tax

Question: To ask the Chancellor of the Exchequer, if she will consider giving open heritage homes an exemption from the council tax surcharge on second homes.

Answer: The Council Tax second homes premium provides local leaders with the flexibility to increase Council Tax bills by 100% to address the local impact of second homes. The Government has published guidance setting out when a premium can apply and the statutory exceptions. The premium is not mandatory and there are no plans to introduce exceptions specifically for heritage homes. Councils have powers to introduce local exceptions or provide discounts where they consider this appropriate.

Secondary information