Second Homes: Council Tax

Summary

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.

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Timeline

1. 11 March 2026

   Written question

   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.

   Source: Commons

2. 18 March 2026

   Answer

   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 ...

   Source: Written answer

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• · Ministry of Housing, Communities and Local Government · Answering body

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