Written Question·Treasury·UIN 95067

Empty Property and Second homes: Council Tax

Tabled: 27 November 2025
Answered: 4 December 2025

Question

Sir James Cleverly

Conservative — Braintree

To ask the Chancellor of the Exchequer, whether the charging of (a) second homes and (b) empty homes council tax premiums on a dwelling will affect the calculation of the high value council tax surcharge liability.

Answer

Dan Tomlinson
The second homes and empty homes premiums will not affect the calculation of the High Value Council Tax Surcharge liability.