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Written question asked by David Simmonds (Conservative) on Wednesday, 11 March 2026, in the House of Commons. It was due for an answer on Monday, 16 March 2026. It was answered by Alison McGovern (Labour) on Wednesday, 18 March 2026 on behalf of the Ministry of Housing, Communities and Local Government.

Second Homes: Council Tax

Question

To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has issued guidance on whether the second homes premium should be levied on empty dwellings that are undergoing repairs or major refurbishment.

Answer

Councils have the power to apply a council tax premium on dwellings which are no one’s sole or main residence and substantially furnished (second homes) and dwellings which have been unoccupied and substantially unfurnished for 1 or more years (long-term empty homes).

The government has published guidance on the implementation of council tax premiums. This is available on gov.uk here. Where a dwelling requires or is undergoing major repairs it may be excepted from the long-term empty homes premium for up to 12 months.

Councils have the power to provide their own local exceptions or provide discretionary discounts where they consider this appropriate. The government encourages councils to make use of their local expertise to consider where a premium should not be charged.

Secondary information

Type
Written question
Reference
120053
Session
2024-26
Subjects
Council tax Empty property Repairs and maintenance Second homes
Link
View this Written question on www.parliament.uk