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Second Homes: Council Tax

Asked by Sir James CleverlyConservativeMinistry of Housing, Communities and Local GovernmentTabled Answered 20 April 2026UIN 124641

The question

To ask the Secretary of State for Housing, Communities and Local Government, with reference to his Department's publication entitled Guidance on the implementation of the council tax premiums on long-term empty homes and second homes, published on 1 November 2024, what guidance he has given to local authorities on whether a second homes resident is liable for the second homes premium if they do not own the dwelling.

Answered by Alison McGovern

The guidance which the Rt. Hon. Member references sets out what is considered a second home for council tax purposes and the conditions where a premium may be applied. Councils are responsible for assessing liability for council tax in line with the hierarchy of liability as set out in legislation.

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