Ministry of Housing, Communities and Local Government

There is no specific council tax exemption for properties damaged by fire. However, where a property needs a significant amount of work in order to be inhabited again, it may be removed from the council tax valuation list by the Valuation Office (VO). It is for the VO to determine whether a property should remain on the valuation list in individual cases. No council tax is payable while a property is removed from the list.

Councils have discretionary powers 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 empty homes). The premiums are not mandatory, and it is for councils to decide whether to implement the premiums. Where a dwelling requires or is undergoing major repairs it may be excepted from the long-term empty homes premium for up to 12 months.

Councils have the power to provide their own local exceptions or provide discretionary discounts where they consider this appropriate. The government encourages councils to make use of their local expertise to consider where a premium should not be charged. Households may wish to contact their council directly about this.

There is no specific council tax exemption for properties damaged by fire. However, where a property needs a significant amount of work in order to be inhabited again, it may be removed from the council tax valuation list by the Valuation Office (VO). It is for the VO to determine whether a property should remain on the valuation list in individual cases. No council tax is payable while a property is removed from the list.

Councils have discretionary powers 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 empty homes). The premiums are not mandatory, and it is for councils to decide whether to implement the premiums. Where a dwelling requires or is undergoing major repairs it may be excepted from the long-term empty homes premium for up to 12 months.

Councils have the power to provide their own local exceptions or provide discretionary discounts where they consider this appropriate. The government encourages councils to make use of their local expertise to consider where a premium should not be charged. Households may wish to contact their council directly about this.

There is no specific council tax exemption for properties damaged by fire. However, where a property needs a significant amount of work in order to be inhabited again, it may be removed from the council tax valuation list by the Valuation Office (VO). It is for the VO to determine whether a property should remain on the valuation list in individual cases. No council tax is payable while a property is removed from the list.

Councils have discretionary powers 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 empty homes). The premiums are not mandatory, and it is for councils to decide whether to implement the premiums. Where a dwelling requires or is undergoing major repairs it may be excepted from the long-term empty homes premium for up to 12 months.

Councils have the power to provide their own local exceptions or provide discretionary discounts where they consider this appropriate. The government encourages councils to make use of their local expertise to consider where a premium should not be charged. Households may wish to contact their council directly about this.

There is no specific council tax exemption for properties damaged by fire. However, where a property needs a significant amount of work in order to be inhabited again, it may be removed from the council tax valuation list by the Valuation Office (VO). It is for the VO to determine whether a property should remain on the valuation list in individual cases. No council tax is payable while a property is removed from the list.

Councils have discretionary powers 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 empty homes). The premiums are not mandatory, and it is for councils to decide whether to implement the premiums. Where a dwelling requires or is undergoing major repairs it may be excepted from the long-term empty homes premium for up to 12 months.

Councils have the power to provide their own local exceptions or provide discretionary discounts where they consider this appropriate. The government encourages councils to make use of their local expertise to consider where a premium should not be charged. Households may wish to contact their council directly about this.

As set out in the Summary of the local government reorganisation process, published on GOV.UK on 25 July 2025, secondary legislation will be prepared for the 14 areas involved, including Devon and Torbay. In parallel, the Government will undertake work to update the Strategic Authority’s existing legislation, ensuring that the Authority is able to operate effectively with the new local authority structures.

The council tax (Liability for Owners) Regulations 1992 does not set out dwellings exempt or discounted from council tax. Instead, it prescribes classes of dwellings where the owner of the dwelling is liable for council tax, rather than the occupant. Therefore, where the dwelling has been provided to an asylum seeker under section 95 of the Immigration and Asylum Act 1999, the owner will be liable rather than the occupants. The government does not collect data on the dwellings within the classes prescribed by the regulations.

The council tax (Liability for Owners) Regulations 1992 does not set out dwellings exempt or discounted from council tax. Instead, it prescribes classes of dwellings where the owner of the dwelling is liable for council tax, rather than the occupant. Therefore, where the dwelling has been provided to an asylum seeker under section 95 of the Immigration and Asylum Act 1999, the owner will be liable rather than the occupants. The government does not collect data on the dwellings within the classes prescribed by the regulations.

There is no statutory provision for a local referendum on the governance arrangements of a combined authority or combined county authority. A strategic authority's members are councillors appointed by its constituent councils and accountable to their local electorates, and where an authority is mayoral its mayor is directly elected by residents across the whole area. Residents therefore have a route to influence how governance changes are considered through their elected representatives.

I refer the Rt. Hon. member to the answer of 20^th April 2026, UIN 124733.

Ministerial Envoys in the London Borough of Tower Hamlets are supporting the council to tackle Best Value failure, including in relation to its partnerships and community engagement. The Department receives regular reports from Envoys on progress and challenges. Envoys do not routinely report on operational matters considered as part of their day-to-day work.

The Department’s Best Value guidance makes clear our expectation for councils to promote social cohesion, and ensure services they deliver meet the needs of different groups in the community. This is in addition to councils’ statutory obligations to ensure equal opportunities for participation under the Equality Act 2010.

I refer the hon Member to the answer given to Questions UIN 117748 on 11 March 2026 and UIN 17450 on 16 July 2026.

I refer the hon Member to the answer given to Questions UIN 117748 on 11 March 2026 and UIN 17450 on 16 July 2026.

The King's Speech in May set out the government's legislative priorities for the second session, which include a bill to introduce the overnight visitor levy. Further detail around implementation of the levy will follow the publication of the Government’s response to the consultation.

As the LGPS is a locally managed scheme, the Department does not publish statistics on employer or employee contribution rates.

The LGPS Scheme Advisory Board published an analysis of the 2025 Fund valuations in July 2026, which stated the mean contribution rate across all employers for the three years 2026-27 to 2028-29 as 16.5% of pensionable pay per annum, and the mean employee contribution rate in 2024-25 as 6.5%.

The department regularly speaks to London CIV as it does with all LGPS pools.

The Department published statutory guidance on Investment Strategy Statements on 29th June 2026 which can be found here. As this set out, LGPS pools are responsible for implementing the investment strategies which their partner administering authorities have set, and strategies should not set exclusions for investments in individual countries, investment styles or companies.

The Department collects data on the number of dwellings entitled to a single person discount but does not collect data on the number or proportion of people who qualify for the discount. The latest available data shows that, as of 6 October 2025, 8.5 million dwellings were entitled to a single person discount. The data is available here: Local authority Council Taxbase in England 2025 (revised) - GOV.UK. Equivalent data for 2026 is not yet available and will be published in November 2026.

The department does not make an estimate of the aggregate value of the single person discount.

Business rates retained by local authorities are forecast to fall from 2028-29 to 2029-30 in table: 4.17 Local authority current expenditure in the answer to Question 11413 published on 29 June 2026 because a number of region wide enhanced business rates retention arrangements are assumed to end after 2028-29, as announced at Autumn Budget 2025. This includes arrangements for the Greater London Authority, the Liverpool City Region, Cornwall and the West of England which results in lower overall business rates retained by local authorities from 2029-30 onwards. The continuation of these arrangements will be subject to future policy decisions. Arrangements in Greater Manchester and the West Midlands are assumed to continue for the entire forecast period as these arrangements are on a longer-term footing.

On 9 February 2026, the Ministry published the 2026/27 Local Government Finance Settlement which sets out funding allocations for all local authorities including fire and rescue.

Gloucestershire County Council is responsible for managing the allocation and use of funds for Gloucestershire Fire and Rescue Service, and in 2026/27 Gloucestershire County Council will have a core spending power of £660.17 million, an increase of 3.17% compared to 2025/26.

In addition to settlement funding, the Government has provided Fire and Rescue Authorities with several grants intended for specific purposes, such as the Pension SCAPE Rate Uplift Grant, New Dimensions Grant and Protection Uplift Grant.

I refer the Rt. Hon. Member to the answer given to Question UIN 8998 on 16 June 2026.

Decisions on firefighter resourcing, including on the location, number and staffing model for fire stations, are a matter for each local fire and rescue authority and the Chief Fire Officer. These decisions will best manage and respond to demand based on risks identified within local Community Risk Management Plans.

British Sikhs are an integral part of this country, and this Government refuses to allow intolerance to impact the lives of any people of faith. We are committed to protecting the right of individuals to freely practise their religion – including the wearing of the Sikh articles of faith – and we do not tolerate anti-Sikh hatred or discrimination in any form.

Earlier this year, we committed in Protecting What Matters to boost faith and belief literacy. This will include gauging our current levels of faith and belief literacy in government identifying ways to upskill, and developing an approach that improves the quality and inclusivity of policy making. We will also consider how to strengthen faith and belief literacy across society as a whole.

The shares of non-domestic rating income retained by billing authorities and major precepting authorities is published annually as part of the national non-domestic rates (NNDR) data collection. The published NNDR returns for 2025-26 and 2026-27 can be found in the national non-domestic data collections.

Tariff and top-up amounts for local authorities is published as part of the Final Local Government Finance Settlement. The 2026-27 figures can be found in the Key Information Table for local authorities.

The proportion of business rates income retained by an authority after the application of tariffs and top-ups can be derived from these published sources, while also factoring levy and safety net amounts.

The Local Government Finance Report sets out which authorities have 100 per cent business rates retention arrangements.

The shares of non-domestic rating income retained by billing authorities and major precepting authorities is published annually as part of the national non-domestic rates (NNDR) data collection. The published NNDR returns for 2025-26 and 2026-27 can be found in the national non-domestic data collections.

Tariff and top-up amounts for local authorities is published as part of the Final Local Government Finance Settlement. The 2026-27 figures can be found in the Key Information Table for local authorities.

The proportion of business rates income retained by an authority after the application of tariffs and top-ups can be derived from these published sources, while also factoring levy and safety net amounts.

The Local Government Finance Report sets out which authorities have 100 per cent business rates retention arrangements.

The Government’s Pride in Place Programme will provide up to £5.8 billion of funding and support, including up to £3.8 billion capital funding, over 10 years to up to 284 places. Each community will receive up to £20 million over that period.

For Phase 1 places, funding is split 75% capital and 25% revenue. For Phase 2 places, funding is split 63% capital and 37% revenue, paid to respective local authorities in line with the published funding profiles, available on GOV.UK here.

In the Cabinet Statement of 31 July, we set out our intention that mayors will keep a share of local income tax, replacing central government grants, beginning in 2028. For areas to benefit from this, they will therefore need to be part of a Mayoral Strategic Authority. We will not impose mayors on areas that do not want one, so local leaders would need to agree to a Mayoral Strategic Authority for their area, including the footprint of that Authority.

Cornwall Council is a unitary local authority that benefits from some devolved powers under arrangements agreed in 2023. We want all areas in England to have, or be in the process of establishing, a Strategic Authority by the end of 2027, with Strategic Authorities in place everywhere by the end of 2028. We are therefore in discussions with local leaders across the country, including in Cornwall, to agree plans for new Strategic Authorities.

In the Cabinet Statement of 31 July, we set out our intention that mayors will keep a share of local income tax, replacing central government grants, beginning in 2028. For areas to benefit from this, they will therefore need to be part of a Mayoral Strategic Authority. We will not impose mayors on areas that do not want one, so local leaders would need to agree to a Mayoral Strategic Authority for their area, including the footprint of that Authority.

Cornwall Council is a unitary local authority that benefits from some devolved powers under arrangements agreed in 2023. We want all areas in England to have, or be in the process of establishing, a Strategic Authority by the end of 2027, with Strategic Authorities in place everywhere by the end of 2028. We are therefore in discussions with local leaders across the country, including in Cornwall, to agree plans for new Strategic Authorities.

The statutory process for the establishment of new Mayoral Strategic Authorities requires the consent of all upper-tier Local Authorities within the footprint of the proposed Authority.

My Department is working across government to deliver our manifesto commitment to double the size of the co-operative and mutuals sector, following the commitment to establish a Co-operatives Development Unit in the Pride in Place Strategy.

The government has also introduced a new Pride in Place Community Right to Buy Fund that will support communities in taking advantage of the Community Right to Buy, created by our English Devolution and Community Empowerment Act.

Through the Government's Pride in Place Programme, up to £5.8 billion is being invested over ten years in 284 neighbourhoods experiencing the highest levels of deprivation. The programme will help revitalise local areas and fight deprivation through a focus on three strategic objectives: building thriving places; strengthening communities; and empowering people to take back control.

Each selected area will receive up to £20 million flexible funding and support over ten years. In each area, a Neighbourhood Board will work with the local community to decide how this funding is spent, which could include investment in projects to improve environmental and health outcomes, where these reflect local priorities.

To make sure Neighbourhood Boards have maximum spend flexibility and are not required to regularly seek approval from central government, MHCLG has published an indicative list of the types of projects or initiatives that will benefit communities in a long-term and sustainable way, available on GOV.UK here.

The Government supports local authorities to bring vacant high street properties back into commercial and community use through the High Street Rental Auction powers. Councils can access practical guidance and new burdens funding to support implementation.

The Government has announced a £10 million package to support the delivery of High Street Rental Auctions, with further detail on this funding available in due course, and l will publish a wider High Streets Strategy later this year.

Local authorities are not required to notify the Department if they adopt High Street Rental Auction (HSRA) powers and therefore the Department does not hold comprehensive data on take-up. However, through regular engagement with local authorities, we are aware of more than 40 councils that have either implemented or are actively preparing to use HSRAs.

The Government recognises that there are costs associated with implementing the powers and is currently gathering evidence from local authorities to review the HSRA new burdens payments. Through this engagement, councils have highlighted additional costs associated with identifying suitable vacant premises and refurbishment of long-term vacant premises. To that end, the Government has announced a £10 million funding package to support HSRA implementation. Further details will be made available in due course.

Local authorities are not required to notify the Department if they adopt High Street Rental Auction (HSRA) powers and therefore the Department does not hold comprehensive data on take-up. However, through regular engagement with local authorities, we are aware of more than 40 councils that have either implemented or are actively preparing to use HSRAs.

The Government recognises that there are costs associated with implementing the powers and is currently gathering evidence from local authorities to review the HSRA new burdens payments. Through this engagement, councils have highlighted additional costs associated with identifying suitable vacant premises and refurbishment of long-term vacant premises. To that end, the Government has announced a £10 million funding package to support HSRA implementation. Further details will be made available in due course.

Local authorities are not required to notify the Department if they adopt High Street Rental Auction (HSRA) powers and therefore the Department does not hold comprehensive data on take-up. However, through regular engagement with local authorities, we are aware of more than 40 councils that have either implemented or are actively preparing to use HSRAs.

The Government recognises that there are costs associated with implementing the powers and is currently gathering evidence from local authorities to review the HSRA new burdens payments. Through this engagement, councils have highlighted additional costs associated with identifying suitable vacant premises and refurbishment of long-term vacant premises. To that end, the Government has announced a £10 million funding package to support HSRA implementation. Further details will be made available in due course.

This Government wants to ensure that communities have the tools they need to protect local assets. That is why we are introducing a new Community Right to Buy power through the English Devolution and Community Empowerment Act 2026. Further details of how we will support communities to make use of this power, including funding, will be set out in due course.

To give communities and councils greater control over the future of their high streets, we will consult on new planning rules so that most shops changing use to vape shops and adult gaming centres will need to submit a planning application before opening. The consultation on the change will be published in the Autumn.

Whilst the introduction of a licensing for tobacco and vaping retailers using powers in the Tobacco and Vapes Act 2026 will strengthen enforcement, these changes will give councils greater powers to prevent clustering or new shops opening in inappropriate locations, such as near schools.

A clearer definition of a vape shop, combined with planning controls, will help local planning authorities identify and monitor premises whose primary purpose is the sale of vapes. Evidence on likely impacts and whether other premises should also be restricted will be gathered through consultation and considered before final policy decisions are made.

We will also review business rates reliefs for businesses that do not make a positive contribution to local communities. Further detail will be set out at the Budget, following careful consideration of the impact of different policy options and definitions on different types of businesses.

These measures are initial steps towards a wider High Streets Strategy, to be published later this year.

To give communities and councils greater control over the future of their high streets, we will consult on new planning rules so that most shops changing use to vape shops and adult gaming centres will need to submit a planning application before opening. The consultation on the change will be published in the Autumn.

Whilst the introduction of a licensing for tobacco and vaping retailers using powers in the Tobacco and Vapes Act 2026 will strengthen enforcement, these changes will give councils greater powers to prevent clustering or new shops opening in inappropriate locations, such as near schools.

A clearer definition of a vape shop, combined with planning controls, will help local planning authorities identify and monitor premises whose primary purpose is the sale of vapes. Evidence on likely impacts and whether other premises should also be restricted will be gathered through consultation and considered before final policy decisions are made.

We will also review business rates reliefs for businesses that do not make a positive contribution to local communities. Further detail will be set out at the Budget, following careful consideration of the impact of different policy options and definitions on different types of businesses.

These measures are initial steps towards a wider High Streets Strategy, to be published later this year.

To give communities and councils greater control over the future of their high streets, we will consult on new planning rules so that most shops changing use to vape shops and adult gaming centres will need to submit a planning application before opening. The consultation on the change will be published in the Autumn.

Whilst the introduction of a licensing for tobacco and vaping retailers using powers in the Tobacco and Vapes Act 2026 will strengthen enforcement, these changes will give councils greater powers to prevent clustering or new shops opening in inappropriate locations, such as near schools.

A clearer definition of a vape shop, combined with planning controls, will help local planning authorities identify and monitor premises whose primary purpose is the sale of vapes. Evidence on likely impacts and whether other premises should also be restricted will be gathered through consultation and considered before final policy decisions are made.

We will also review business rates reliefs for businesses that do not make a positive contribution to local communities. Further detail will be set out at the Budget, following careful consideration of the impact of different policy options and definitions on different types of businesses.

These measures are initial steps towards a wider High Streets Strategy, to be published later this year.

To give communities and councils greater control over the future of their high streets, we will consult on new planning rules so that most shops changing use to vape shops and adult gaming centres will need to submit a planning application before opening. The consultation on the change will be published in the Autumn.

Whilst the introduction of a licensing for tobacco and vaping retailers using powers in the Tobacco and Vapes Act 2026 will strengthen enforcement, these changes will give councils greater powers to prevent clustering or new shops opening in inappropriate locations, such as near schools.

A clearer definition of a vape shop, combined with planning controls, will help local planning authorities identify and monitor premises whose primary purpose is the sale of vapes. Evidence on likely impacts and whether other premises should also be restricted will be gathered through consultation and considered before final policy decisions are made.

We will also review business rates reliefs for businesses that do not make a positive contribution to local communities. Further detail will be set out at the Budget, following careful consideration of the impact of different policy options and definitions on different types of businesses.

These measures are initial steps towards a wider High Streets Strategy, to be published later this year.

To give communities and councils greater control over the future of their high streets, we will consult on new planning rules so that most shops changing use to vape shops and adult gaming centres will need to submit a planning application before opening. The consultation on the change will be published in the Autumn.

Whilst the introduction of a licensing for tobacco and vaping retailers using powers in the Tobacco and Vapes Act 2026 will strengthen enforcement, these changes will give councils greater powers to prevent clustering or new shops opening in inappropriate locations, such as near schools.

A clearer definition of a vape shop, combined with planning controls, will help local planning authorities identify and monitor premises whose primary purpose is the sale of vapes. Evidence on likely impacts and whether other premises should also be restricted will be gathered through consultation and considered before final policy decisions are made.

We will also review business rates reliefs for businesses that do not make a positive contribution to local communities. Further detail will be set out at the Budget, following careful consideration of the impact of different policy options and definitions on different types of businesses.

These measures are initial steps towards a wider High Streets Strategy, to be published later this year.

To give communities and councils greater control over the future of their high streets, we will consult on new planning rules so that most shops changing use to vape shops and adult gaming centres will need to submit a planning application before opening. The consultation on the change will be published in the Autumn.

Whilst the introduction of a licensing for tobacco and vaping retailers using powers in the Tobacco and Vapes Act 2026 will strengthen enforcement, these changes will give councils greater powers to prevent clustering or new shops opening in inappropriate locations, such as near schools.

A clearer definition of a vape shop, combined with planning controls, will help local planning authorities identify and monitor premises whose primary purpose is the sale of vapes. Evidence on likely impacts and whether other premises should also be restricted will be gathered through consultation and considered before final policy decisions are made.

We will also review business rates reliefs for businesses that do not make a positive contribution to local communities. Further detail will be set out at the Budget, following careful consideration of the impact of different policy options and definitions on different types of businesses.

These measures are initial steps towards a wider High Streets Strategy, to be published later this year.

To give communities and councils greater control over the future of their high streets, we will consult on new planning rules so that most shops changing use to vape shops and adult gaming centres will need to submit a planning application before opening. The consultation on the change will be published in the Autumn.

Whilst the introduction of a licensing for tobacco and vaping retailers using powers in the Tobacco and Vapes Act 2026 will strengthen enforcement, these changes will give councils greater powers to prevent clustering or new shops opening in inappropriate locations, such as near schools.

A clearer definition of a vape shop, combined with planning controls, will help local planning authorities identify and monitor premises whose primary purpose is the sale of vapes. Evidence on likely impacts and whether other premises should also be restricted will be gathered through consultation and considered before final policy decisions are made.

We will also review business rates reliefs for businesses that do not make a positive contribution to local communities. Further detail will be set out at the Budget, following careful consideration of the impact of different policy options and definitions on different types of businesses.

These measures are initial steps towards a wider High Streets Strategy, to be published later this year.

To give communities and councils greater control over the future of their high streets, we will consult on new planning rules so that most shops changing use to vape shops and adult gaming centres will need to submit a planning application before opening. The consultation on the change will be published in the Autumn.

Whilst the introduction of a licensing for tobacco and vaping retailers using powers in the Tobacco and Vapes Act 2026 will strengthen enforcement, these changes will give councils greater powers to prevent clustering or new shops opening in inappropriate locations, such as near schools.

A clearer definition of a vape shop, combined with planning controls, will help local planning authorities identify and monitor premises whose primary purpose is the sale of vapes. Evidence on likely impacts and whether other premises should also be restricted will be gathered through consultation and considered before final policy decisions are made.

We will also review business rates reliefs for businesses that do not make a positive contribution to local communities. Further detail will be set out at the Budget, following careful consideration of the impact of different policy options and definitions on different types of businesses.

These measures are initial steps towards a wider High Streets Strategy, to be published later this year.

The Government is considering responses received to the consultation on the Overnight Visitor Levy, which closed on 18 February 2026, and will publish its formal response in due course.

The precise design and scope of the levy remain under consideration. The design, scope and commencement arrangements, including administrative details, will be set out, where relevant, in future legislation.

Subject to the legislation passed by Parliament, it will be for Mayors and strategic authorities to decide whether to introduce a levy in their area, in accordance with the relevant governance arrangements and following local consultation.

Business Improvement Districts are business-led organisations, and it will be for BID bodies and businesses within a BID area to determine whether to continue BID arrangements following any local decision to introduce a visitor levy.

The Government is considering responses received to the consultation on the Overnight Visitor Levy, which closed on 18 February 2026, and will publish its formal response in due course.

The precise design and scope of the levy remain under consideration. The design, scope and commencement arrangements, including administrative details, will be set out, where relevant, in future legislation.

Subject to the legislation passed by Parliament, it will be for Mayors and strategic authorities to decide whether to introduce a levy in their area, in accordance with the relevant governance arrangements and following local consultation.

Business Improvement Districts are business-led organisations, and it will be for BID bodies and businesses within a BID area to determine whether to continue BID arrangements following any local decision to introduce a visitor levy.