Second Homes: Council Tax
Commons · Question 120053 · Tabled 11 Mar 2026 · Ministry of Housing, Communities and Local Government · Official record
Answered 18 Mar 2026
Question
Asked by David Simmonds
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.
Answer
Answered by Alison McGovern, 18 Mar 2026
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 ...