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 the statistics entitled Local authority Council Taxbase in England 2025 (revised), 21 January 2026, for what reason there are some exceptions where the premium is not applied to second homes even though the premium is in use by the authority.

The Government recognised that there were circumstances where it may not be appropriate for a premium to apply and introduced a number of mandatory exceptions to premiums. These exceptions include circumstances where the property is marketed for sale or let, has recently concluded probate or where it is undergoing major repairs for example.

The regulations underpinning the exceptions can be found here. The government’s guidance also sets out these exceptions.