1-20 of 3,283 results for subject:"Second homes"
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To ask the Minister for the Cabinet Office, what steps are being taken to ensure the Cabinet Office pays the second homes council tax premium in time.
To ask the Minister for the Cabinet Office, what steps are being taken to ensure the Cabinet Office pays the second homes council tax premium in time.
Councils in England may apply the second homes premium to Council Tax for dwellings which are substantially furnished but have no resident. Westminster City Council has applied the second homes premium to Council Tax charges for 2026/27 in respect of all such properties for which the Cabinet Office is currently responsible, and payments are being made as a matter of routine.
To ask the Chancellor of the Exchequer, what guidance HMRC has issued on second homes stamp duty tax (a) avoidance and (b) evasion, and the level of the penalties that should be applied.
To ask the Chancellor of the Exchequer, what guidance HMRC has issued on second homes stamp duty tax (a) avoidance and (b) evasion, and the level of the penalties that should be applied.
HMRC’s guidance on purchases of additional dwellings is set out at the links below:
GOV.uk guidance
https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property
HMRC Stamp Duty Land Tax manual -
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09735
SDLT penalties for inaccurate returns are charged under Schedule 24 Finance Act 2007. HMRC’s approach to compliance (including Schedule 24 penalties) is set out in its Compliance Handbook. The Compliance Handbook pages on penalties can be found at the links below:
Compliance Handbook “Charging Penalties”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch400000
Compliance Handbook “Charging Penalties: establishing penalty behaviour”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch402050
To ask the Secretary of State for Housing, Communities and Local Government, whether he plans to issue further guidance to local authorities on the use of discretionary powers to provide relief from council tax premiums for second properties which have been inherited in cases of (a) demonstrable financial hardship or...
To ask the Secretary of State for Housing, Communities and Local Government, whether he plans to issue further guidance to local authorities on the use of discretionary powers to provide relief from council tax premiums for second properties which have been inherited in cases of (a) demonstrable financial hardship or...
The government’s guidance sets out a range of factors which councils should consider in implementing council tax premiums and whether to provide further discretionary exceptions or other support. It is for councils to assess where further support is appropriate.
To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the potential impact of second-home ownership on housing availability in coastal and rural communities.
To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the potential impact of second-home ownership on housing availability in coastal and rural communities.
The government recognise that excessive concentrations of short-term lets and second homes impact on the availability and affordability of homes for local residents to buy and rent, as well as local services.
Local authorities are now able to apply a premium of up to 100% extra on the council tax bills of second homes. The premium will provide additional funding for councils and help local leaders to address the impacts of second homes and improve the sustainability of communities where they consider it necessary.
From 31 October 2024, the higher rates of Stamp Duty Land Tax (SDLT) on additional dwellings were increased from three percentage points above standard rates to five percentage points above standard rates. This is to ensure that those looking to move home, or purchase their first property, have a greater advantage over second home buyers, landlords, and businesses purchasing residential property.
We are considering what additional powers we might give local authorities to enable them to respond to the pressures created by short-term lets and second homes.
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the answer of 24 March 2026, to Question 121210, on Second Homes: Council Tax, whether the Valuation Tribunal Service has issued guidance on whether the (a) periodic resident or (b) owner of a dwelling is...
To ask the Secretary of State for Housing, Communities and Local Government, with reference to the answer of 24 March 2026, to Question 121210, on Second Homes: Council Tax, whether the Valuation Tribunal Service has issued guidance on whether the (a) periodic resident or (b) owner of a dwelling is...
I refer the Rt hon. Member to the response given to UIN 124732 on 20 April 2026.
To ask the Secretary of State for Housing, Communities and Local Government, whether his department has undertaken, or plans to undertake, post-legislative assessment or research on the effect of the second homes council tax premium on local housing markets.
To ask the Secretary of State for Housing, Communities and Local Government, whether his department has undertaken, or plans to undertake, post-legislative assessment or research on the effect of the second homes council tax premium on local housing markets.
It is for individual councils to decide whether to make use of council tax premiums based on their own local circumstances.
To ask the Secretary of State for Housing, Communities and Local Government, what information he holds on the number of local taxpayers changing their second homes to lower Band D council tax areas in 2026.
To ask the Secretary of State for Housing, Communities and Local Government, what information he holds on the number of local taxpayers changing their second homes to lower Band D council tax areas in 2026.
The government does not collect data on the housing choices of individual taxpayers. The government does annually publish data on the number of dwellings assessed as second homes for council tax purposes. This includes a breakdown of the number of second homes in each local authority area. Data up to October 2025 is available here. Data for 2026 will be published in November this year.
To ask the Secretary of State for Housing, Communities and Local Government, whether he will publish the number of second homes, and any other relevant statistical assumptions, that the Department has used for each of the next three financial years (2026/27 to 2028/29) in calculating the council tax base for...
To ask the Secretary of State for Housing, Communities and Local Government, whether he will publish the number of second homes, and any other relevant statistical assumptions, that the Department has used for each of the next three financial years (2026/27 to 2028/29) in calculating the council tax base for...
The Department does not identify the number of second homes in forecasts of council tax base, or calculations of the Local Government Finance Settlement.
Council tax base figures are used in the calculation of local authorities’ Fair Funding Allocations within the Local Government Finance Settlement, and the calculation of Core Spending Power.
Fair Funding Allocations use council tax base data from 2024, prior to the introduction of the second homes premium, meaning they are unaffected by local decisions to implement the premium. The tax base for each authority is published on gov.uk here.
The methodology note for calculating Core Spending Power, which is the government’s longstanding presentational measure of the resources available to local authorities through the Local Government Finance Settlement, is available on gov.uk here. The published statistical tables are available on GOV.UK: 2021-22 Council Tax Levels Statistics Table 9; Council Tax levels set by local authorities in England 2025 to 2026 (revised). The government believes it is right to continue to calculate Core Spending Power in line with the approach used at previous Settlements.
To ask the Chancellor of the Exchequer, in what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.
To ask the Chancellor of the Exchequer, in what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.
HMRC’s approach to charging and suspending penalties is set out in its compliance handbook at the links below:
Compliance Handbook “Charging Penalties”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch400000
Compliance Handbook “Charging Penalties: suspending penalties”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch405000
To ask the Secretary of State for Housing, Communities and Local Government, whether the new unitary councils will be required to give 12 months notice to apply the second homes or empty homes council tax premium in their unitary council area, if (a) some and (b) all of their predecessor...
To ask the Secretary of State for Housing, Communities and Local Government, whether the new unitary councils will be required to give 12 months notice to apply the second homes or empty homes council tax premium in their unitary council area, if (a) some and (b) all of their predecessor...
Restructured councils must make a determination to introduce the second homes premium at least 12 months before the financial year in which it will be charged in a predecessor area for the first time. The government has recently made The Local Government (Structural Changes) (Finance) (Amendment) Regulations 2026 to clarify this.
Restructured councils are not required to make a determination at least 12 months in advance before applying the empty home premium in a predecessor area for the first time. They must make a determination prior to the start of the financial year in which it will be charged.
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
This briefing explains the current rates of stamp duty land tax and of the property transaction taxes in Scotland and Wales, and proposals for reform.
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...
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...
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.
To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the answer of 17 November 2025, to Question 87780, on Second Homes: Council Tax, whether the Valuation Tribunal Service has issued ad hoc guidance or made rulings on this issue.
To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the answer of 17 November 2025, to Question 87780, on Second Homes: Council Tax, whether the Valuation Tribunal Service has issued ad hoc guidance or made rulings on this issue.
The Valuation Tribunal for England (VTE) is an independent judicial body that hears council tax and business rates appeals. The Valuation Tribunal Service provides administrative services to the VTE and publishes the VTE’s appeal decisions on an online portal which can be found on their website here. The VTS does not issue guidance on Council Tax second home premiums.
To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has issued guidance to local billing authorities on (a) the hierarchy of liability for the second homes council tax premium and (b) who is responsible for paying (i) council tax and (ii) the second homes...
To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has issued guidance to local billing authorities on (a) the hierarchy of liability for the second homes council tax premium and (b) who is responsible for paying (i) council tax and (ii) the second homes...
The government has not published guidance on the assessment of council tax liability. Liability for council tax is determined by billing authorities who will consider the facts of each case against the hierarchy of liability set out in section 6 of the Local Government Finance Act 1992.
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.
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.
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.
To ask His Majesty's Government, in regard to paragraph 3.11 of the Ministerial Code, whether the Prime Minister has ensured that the second homes council tax premium has been properly discharged continually since 1 April 2025.
To ask His Majesty's Government, in regard to paragraph 3.11 of the Ministerial Code, whether the Prime Minister has ensured that the second homes council tax premium has been properly discharged continually since 1 April 2025.
The Ministerial Code sets out the standards of conduct expected of ministers. Ministers are personally responsible for deciding how to act and conduct themselves in the light of the Code.
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.
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.
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.
To ask the Secretary of State for Housing, Communities and Local Government, what his Department supports the changes to council tax practiced exemptions proposed through the Property (Registration and Valuation) Bill.
To ask the Secretary of State for Housing, Communities and Local Government, what his Department supports the changes to council tax practiced exemptions proposed through the Property (Registration and Valuation) Bill.
The government will respond to this Private Members Bill in the usual way.
To ask the Minister for the Cabinet Office, pursuant to the answer of 9 December 2025, to Question 92614, on Deputy Prime Minister: Admiralty House, and with reference to Section 16 of the Council Tax (Administration and Enforcement) Regulations 1992, for what reason Westminster City Council was not notified within...
To ask the Minister for the Cabinet Office, pursuant to the answer of 9 December 2025, to Question 92614, on Deputy Prime Minister: Admiralty House, and with reference to Section 16 of the Council Tax (Administration and Enforcement) Regulations 1992, for what reason Westminster City Council was not notified within...
The Cabinet Office accepts it was delayed in notifying Westminster City Council that the Admiralty House flat allocated to the former Deputy Prime Minister was being used on a second home basis. This was not the former Deputy Prime Minister’s error or responsibility. New legislation for the first time gave rise to the terms of a Minister’s occupation (as main or secondary residence) having a bearing on the council tax liability.
With particular reference to the requirements of Regulation16 of the Council Tax Administration and Enforcement Regulations 1992, the Cabinet Office notified Westminster City Council within 21 days of first having reason to believe that the property was in fact subject to the second home premium.
While Westminster City Council was provided with the correct information as soon as the Cabinet Office realised it was necessary, it is regrettable that this delay occurred. The Cabinet Office is taking steps to change its internal processes to ensure this does not happen again. This was not the former Deputy Prime Minister’s error or responsibility.