Second Homes: Council Tax

Summary

To ask the Secretary of State for Housing, Communities and Local Government, whether (a) his Department and (b) the Valuation Tribunal Service has issued (i) guidance and (ii) advice to local billing authorities on the changing of designations of secondar

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Timeline

1. 4 November 2025

   Written question

   To ask the Secretary of State for Housing, Communities and Local Government, whether (a) his Department and (b) the Valuation Tribunal Service has issued (i) guidance and (ii) advice to local billing authorities on the changing of designations of secondar

   Source: Commons

2. 17 November 2025

   Answer

   The government has not issued guidance to councils on this. It is for individual councils to assess whether a dwelling is a sole/main residence or if it is a second or empty home. In doing this councils will consider a range of factors including; where th...

   Source: Written answer

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

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