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Second Homes: Council Tax

Asked by David SimmondsConservativeMinistry of Housing, Communities and Local GovernmentTabled Answered 4 December 2025UIN 95331

The question

To ask the Secretary of State for Housing, Communities and Local Government, whether job-related exemption will be based on the job-related tests in the Schedule of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 for the secon

Answered by Alison McGovern

The definition of a job-related dwelling, for the purposes of exceptions from the second homes premium, is set out in the 2003 regulations. The Government has issued guidance on council tax premiums including exceptions.

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