Written Question·Ministry of Housing, Communities and Local Government·UIN 104670
Second Homes: Council Tax
Tabled: 12 January 2026
Answered: 19 January 2026
Question
Sir James Cleverly
Conservative — Braintree
To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has issued guidance to local authorities on second homes council tax premiums on empty dwellings which are (a) furnished, (b) not occupied by any resident
Answer
Alison McGovernThe Government has published guidance on the application of council tax premiums. This is available here. Councils have the discretionary power to charge a council tax premium on second homes (dwellings which are substantially furnished but no one’s main ...
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