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Council Tax: Second Homes

Asked by Mr Tanmanjeet Singh DhesiLabourMinistry of Housing, Communities and Local GovernmentTabled Answered 24 June 2026UIN 11431

The question

To ask the Secretary of State for Housing, Communities and Local Government, whether he plans to issue further guidance to local authorities on the use of discretionary powers to provide relief from council tax premiums for second properties which have been inherited in cases of (a) demonstrable financial hardship or (b) properties that have been for sale for over 12-months.

Answered by Alison McGovern

The government’s guidance sets out a range of factors which councils should consider in implementing council tax premiums and whether to provide further discretionary exceptions or other support. It is for councils to assess where further support is appropriate.

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