Council Tax: Second Homes
The question
To ask the Secretary of State for Housing, Communities and Local Government, what information he holds on the number of local taxpayers changing their second homes to lower Band D council tax areas in 2026.
Answered by Alison McGovern
The government does not collect data on the housing choices of individual taxpayers. The government does annually publish data on the number of dwellings assessed as second homes for council tax purposes. This includes a breakdown of the number of second homes in each local authority area. Data up to October 2025 is available here. Data for 2026 will be published in November this year.
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