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Written question asked by James Cleverly (Conservative) on Tuesday, 4 November 2025, in the House of Commons. It was due for an answer on Tuesday, 11 November 2025. It was answered by Alison McGovern (Labour) on Monday, 17 November 2025 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 (a) his Department and (b) the Valuation Tribunal Service has issued (i) guidance and (ii) advice to local billing authorities on the changing of designations of secondary residences to primary occupation.

Answer

The government has not issued guidance to councils on this. It is for individual councils to assess whether a dwelling is a sole/main residence or if it is a second or empty home. In doing this councils will consider a range of factors including; where the liable person is registered with a GP, where they vote, where their family home is etc.


Secondary information

Type
Written question
Reference
87780
Session
2024-26
Related items
Second Homes: Council Tax
Monday, 20 April 2026
Written questions
House of Commons
Subjects
Council tax Second homes
Link
View this Written question on www.parliament.uk