Council Tax: Second Homes
The question
To ask the Secretary of State for Housing, Communities and Local Government, what assessment she has made of the potential impact of the second homes council premium on recent trends in the number of properties being switched to hereditaments paying business rates.
Answered by Jim McMahon
The government annually publishes data on properties liable for business rates and intends to publish the next set of data in June. The current data does not show a trend of second homes switching to business rates however the government will continue to monitor this.
This government has maintained the previous government’s position that a property must meet a minimum lettings threshold before being assessed as a short-term let for business rates purposes. Where a property does not meet these criteria, it would usually be liable for council tax. The government will keep this policy under review.
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