Second Homes: Council Tax
The question
To ask the Secretary of State for Housing, Communities and Local Government, what steps her Department is taking to ensure that local authorities are correctly implementing the council tax premium on second homes.
Answered by Jim McMahon
The second homes council tax premiums is not a mandatory requirement, and it is for individual councils to decide whether to make use of a premium. However, where councils apply a premium, they are required to implement this in line with the relevant regulations. Furthermore, the government has published guidance for councils on the implementation of premiums and exceptions. Councils must have due regard for this guidance when considering application of the premium.
Where a household believes their council has incorrectly applied the premium, they may be able to appeal this to the Valuation Tribunal in certain circumstances.
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