Written Question·Ministry of Housing, Communities and Local Government·UIN 75623

Second Homes: Council Tax

Tabled: 8 September 2025
Answered: 16 September 2025

Question

Sir James Cleverly

Conservative — Braintree

To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the potential impact of the Council Tax second homes premium on trends in levels of people changing their property status to business rate holiday

Answer

Alison McGovern
It is for individual councils to decide whether to make use of the premium, taking into account all relevant local factors.There are clear criteria that a dwelling must meet before it can be assessed as a holiday let for business rates purposes. The dwell...
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