Second Homes: Council Tax

Department for Levelling Up, Housing and Communities written question – answered on 5th July 2022.

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Photo of Daisy Cooper Daisy Cooper Liberal Democrat Spokesperson (Health and Social Care)

To ask the Secretary of State for Levelling Up, Housing and Communities, with reference to the policy paper, Levelling Up and Regeneration: further information, published on 11 May 2022, whether it is his intention to allow councils to increase tax liability for second homes by up to 100 per cent, where the owners divide their time between their main home and their second home approximately 50 per cent at each.

Photo of Kemi Badenoch Kemi Badenoch Minister for Equalities, Minister of State (Housing, Communities and Local Government), Minister of State (Foreign, Commonwealth and Development Office), Minister of State (Foreign, Commonwealth and Development Office) (jointly with Department for Levelling Up, Housing and Communities)

Councils are responsible for determining whether a property is a sole or main residence, or a second home. The powers contained in the Levelling-Up and Regeneration Bill do not specify an occupancy threshold for application of the premium.

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