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Written question asked by James Cleverly (Conservative) on Friday, 10 April 2026, in the House of Commons. It was due for an answer on Tuesday, 14 April 2026. It was answered by Alison McGovern (Labour) on Monday, 20 April 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, with reference to his Department's publication entitled Guidance on the implementation of the council tax premiums on long-term empty homes and second homes, published on 1 November 2024, what guidance he has given to local authorities on whether a second homes resident is liable for the second homes premium if they do not own the dwelling.

Answer

The guidance which the Rt. Hon. Member references sets out what is considered a second home for council tax purposes and the conditions where a premium may be applied. Councils are responsible for assessing liability for council tax in line with the hierarchy of liability as set out in legislation.


Secondary information

Type
Written question
Reference
124641
Session
2024-26
Subjects
Council tax Second homes
Link
View this Written question on www.parliament.uk