Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, with reference to his Department's guidance entitled The implementation of the council tax premiums on long-term empty homes and second homes, published on 1 November 2024, what plans he has to review the guidance given to local authorities in relation to the practices of council tax premiums being introduced by local authorities.

211 local authorities began charging a second home premium from April 2025. The guidance was published in November 2024 to support councils in their decision making on the premium and assist taxpayers in understanding when a premium may apply. As ever, the government continues to keep all guidance under review.