Second Homes: Council Tax
The question
To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has issued guidance on whether the second homes premium should be levied on empty dwellings that are undergoing repairs or major refurbishment.
Answered by Alison McGovern
Councils have the power to apply a council tax premium on dwellings which are no one’s sole or main residence and substantially furnished (second homes) and dwellings which have been unoccupied and substantially unfurnished for 1 or more years (long-term empty homes).
The government has published guidance on the implementation of council tax premiums. This is available on gov.uk here. Where a dwelling requires or is undergoing major repairs it may be excepted from the long-term empty homes premium for up to 12 months.
Councils have the power to provide their own local exceptions or provide discretionary discounts where they consider this appropriate. The government encourages councils to make use of their local expertise to consider where a premium should not be charged.
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