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Empty Property and Second homes: Council Tax

Asked by Sir James CleverlyConservativeTreasuryTabled Answered 4 December 2025UIN 95067

The question

To ask the Chancellor of the Exchequer, whether the charging of (a) second homes and (b) empty homes council tax premiums on a dwelling will affect the calculation of the high value council tax surcharge liability.

Answered by Dan Tomlinson

The second homes and empty homes premiums will not affect the calculation of the High Value Council Tax Surcharge liability.

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