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

ConservativeRuislip, 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 McGovern
Councils 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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