Council Tax: Billing
The question
To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 5 June 2025 to Question 54880 on Council tax: billing, whether local billing authorities are able to require the individual residents of a dwelling to declare whether the property is their (a) primary and (b) secondary residence.
Answered by Jim McMahon
The Council Tax (Administration and Enforcement) Regulations 1992 requires billing authorities to take reasonable steps to determine whether any discounts or premiums are applicable. This includes a power to require information to be provided about the persons liable for the bill on a dwelling. It is for each authority to decide when to use these powers.
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