Written Question·Ministry of Housing, Communities and Local Government·UIN 120053
Second Homes: Council Tax
Tabled: 11 March 2026
Answered: 18 March 2026
Question
David Simmonds
Conservative — Ruislip, Northwood and Pinner
To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has issued guidance on whether the second homes premium should be levied on empty dwellings that are undergoing repairs or major refurbishment.
Answer
Alison McGovernCouncils have the power to apply a council tax premium on dwellings which are no one’s sole or main residence and substantially furnished (second homes) and dwellings which have been unoccupied and substantially unfurnished for 1 or more years (long-term ...
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