Written Question·Ministry of Housing, Communities and Local Government·UIN 104966

Second Homes: Council Tax

Tabled: 12 January 2026

Answered: 19 January 2026

Question

Paul Holmes

To ask the Secretary of State for Housing, Communities and Local Government, what guidance has been given on whether a second home which is long-term unoccupied, but furnished, is liable for the empty homes council tax premium or the second homes council

Answer

Alison McGovern

The government has published guidance on when council tax premiums may apply and when a property is considered a second home or a long-term empty home. This is available here. A second home is defined, for council tax purposes, as dwelling which is substa...

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