Second Homes: Prices
The question
To ask the Chancellor of the Exchequer, what data HM Revenue and Customs holds on the house prices of second homes.
Answered by James Murray
The VOA has a statutory duty to maintain the Council Tax lists in England and Wales by assessing the value of a domestic property and placing them in a Council Tax band. Whether a domestic property is a taxpayer’s second home is not considered during this process. The VOA obtains sales data to assist in their functions, but this data does not distinguish between whether a purchase is of a second home or not.
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