Written Question·Ministry of Housing, Communities and Local Government·UIN 88720

Second Homes: Council Tax

Tabled: 10 November 2025
Answered: 18 November 2025

Question

Kevin Hollinrake

ConservativeThirsk and Malton

To ask the Secretary of State for Housing, Communities and Local Government, what guidance has been given to local billing authorities by (a) his Department and (b) its agencies on council tax (i) avoidance and (ii) evasion in relation to the second homes

Answer

Alison McGovern
The Government has not issued guidance to billing authorities on this issue. Council tax is a local tax and administered by local authorities. It is therefore for them to manage and address any potential cases of avoidance or evasion in the council tax sy...

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