Written Question·Ministry of Housing, Communities and Local Government·UIN 95331
Second Homes: Council Tax
Tabled: 27 November 2025
Answered: 4 December 2025
Question
David Simmonds
Conservative — Ruislip, Northwood and Pinner
To ask the Secretary of State for Housing, Communities and Local Government, whether job-related exemption will be based on the job-related tests in the Schedule of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 for the secon
Answer
Alison McGovernThe definition of a job-related dwelling, for the purposes of exceptions from the second homes premium, is set out in the 2003 regulations. The Government has issued guidance on council tax premiums including exceptions.