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Second Homes: Council Tax

Asked by Paul HolmesConservativeMinistry of Housing, Communities and Local GovernmentTabled Answered 19 January 2026UIN 104966

The question

To ask the Secretary of State for Housing, Communities and Local Government, what guidance has been given on whether a second home which is long-term unoccupied, but furnished, is liable for the empty homes council tax premium or the second homes council tax premium, where a local authority has introduced both such premiums.

Answered by Alison McGovern

The government has published guidance on when council tax premiums may apply and when a property is considered a second home or a long-term empty home. This is available here. A second home is defined, for council tax purposes, as dwelling which is substantially furnished but no one’s sole or main residence.

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