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Second Homes: Council Tax

Asked by Sir James CleverlyConservativeMinistry of Housing, Communities and Local GovernmentTabled Answered 19 January 2026UIN 104670

The question

To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has issued guidance to local authorities on second homes council tax premiums on empty dwellings which are (a) furnished, (b) not occupied by any resident and (c) not long-term empty.

Answered by Alison McGovern

The Government has published guidance on the application of council tax premiums. This is available here. Councils have the discretionary power to charge a council tax premium on second homes (dwellings which are substantially furnished but no one’s main residence) and long-term empty homes (dwellings which have been substantially unfurnished and unoccupied for one or more years).

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