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Second Homes: Council Tax

Asked by Sir James CleverlyConservativeMinistry of Housing, Communities and Local GovernmentTabled Answered 26 February 2026UIN 113101

The question

To ask the Secretary of State for Housing, Communities and Local Government, further to the statistics, Local authority Council Taxbase in England 2025 (revised), 21 January 2026, what assessment he has made of the figure of 71% of local authorities charging a second homes council tax premium, in light of the original policy intent of the policy.

Answered by Alison McGovern

The second homes council tax premium provides local leaders with additional flexibility to address the impacts of second homes and improve the sustainability of local services. It is for individual councils to decide whether it is appropriate to apply the premium in their area. In doing so, councils will consider a range of factors, including local circumstances and the government’s guidance.

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