Second Homes: Council Tax
The question
To ask the Secretary of State for Housing, Communities and Local Government, whether his Department plans to introduce higher council tax premiums on periodically occupied homes.
Answered by Alison McGovern
Since April this year, councils in England have had the discretionary power to charge a council tax premium of up to 100% on dwellings occupied periodically (often referred to as second homes premium). The premium is not a mandatory requirement. It is for individual councils to decide whether to implement the premium, and if so, at what level up to the maximum 100%. The government will continue to keep this policy under review.
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