Second Homes: Council Tax
Commons · Question 95331 · Tabled 27 Nov 2025 · Ministry of Housing, Communities and Local Government · Official record
Answered 4 Dec 2025
Question
Asked by David Simmonds
To ask the Secretary of State for Housing, Communities and Local Government, whether job-related exemption will be based on the job-related tests in the Schedule of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 for the secon
Answer
Answered by Alison McGovern, 4 Dec 2025
The definition of a job-related dwelling, for the purposes of exceptions from the second homes premium, is set out in the 2003 regulations. The Government has issued guidance on council tax premiums including exceptions.