Written Question·Ministry of Housing, Communities and Local Government·UIN 121210

Second Homes: Council Tax

Tabled: 16 March 2026

Answered: 24 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 to local billing authorities on (a) the hierarchy of liability for the second homes council tax premium and (b) who is responsible for

Answer

Alison McGovern

The government has not published guidance on the assessment of council tax liability. Liability for council tax is determined by billing authorities who will consider the facts of each case against the hierarchy of liability set out in section 6 of the Lo...

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