Second Homes: Council Tax

Summary

To ask the Secretary of State for Housing, Communities and Local Government, what guidance has been given to local billing authorities by (a) his Department and (b) its agencies on council tax (i) avoidance and (ii) evasion in relation to the second homes

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Timeline

1. 10 November 2025

   Written question

   To ask the Secretary of State for Housing, Communities and Local Government, what guidance has been given to local billing authorities by (a) his Department and (b) its agencies on council tax (i) avoidance and (ii) evasion in relation to the second homes

   Source: Commons

2. 18 November 2025

   Answer

   The Government has not issued guidance to billing authorities on this issue. Council tax is a local tax and administered by local authorities. It is therefore for them to manage and address any potential cases of avoidance or evasion in the council tax sy...

   Source: Written answer

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

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