Written Question·Ministry of Housing, Communities and Local Government·UIN 57268

Second Homes: Council Tax

Tabled: 4 June 2025

Answered: 10 June 2025

Question

Kevin Hollinrake

To ask the Secretary of State for Housing, Communities and Local Government, what assessment her Department has made of trends in the number of second home dwellings liable for the second homes council tax premium being flipped to holiday lets liable for

Answer

Jim McMahon

The government is not aware of any substantial evidence which demonstrates a trend of second homes being converted into holiday lets. There is a clear set of criteria before a holiday let can be assessed for business rates. The property must have been ava...

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