Second Homes: Council Tax
Commons · Question 121210 · Tabled 16 Mar 2026 · Ministry of Housing, Communities and Local Government · Official record
Answered 24 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 to local billing authorities on (a) the hierarchy of liability for the second homes council tax premium and (b) who is responsible for
Answer
Answered by Alison McGovern, 24 Mar 2026
The government has not published guidance on the assessment of council tax liability. Liability for council tax is determined by billing authorities who will consider the facts of each case against the hierarchy of liability set out in section 6 of the Lo...