Second Homes: Council Tax
The question
To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the potential impact of the Council Tax second homes premium on trends in levels of people changing their property status to business rate holiday lets; and what assessment he has made of the potential implications for his polices of trends in levels of people seeking to meet the 140 day rule to be eligible for business rates.
Answered by Alison McGovern
It is for individual councils to decide whether to make use of the premium, taking into account all relevant local factors.
There are clear criteria that a dwelling must meet before it can be assessed as a holiday let for business rates purposes. The dwelling must have been available to let for at least 140 days in the past year and actually let for at least 70 days in the past year. The government will continue to keep these criteria under review.
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