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Second Homes: Council Tax

Asked by Kevin HollinrakeConservativeMinistry of Housing, Communities and Local GovernmentTabled Answered 27 May 2025UIN 53094

The question

To ask the Secretary of State for Housing, Communities and Local Government, whether her Department has issued guidance to local billing authorities on whether a second homes council tax premium can be applied where a person claims a job-related second homes council tax discount.

Answered by Jim McMahon

The government has published guidance on the implementation of council tax premiums and exceptions. This guidance sets out there is a mandatory exception from the second home premium for dwellings which are job-related, or where the person concerned is living in another dwelling with is job-related. Where a discount applies due to a dwelling’s job-related status, the premium also would not apply.

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