Council Tax: Tax Allowances

(asked on 5th March 2026) - View Source

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

To ask the Secretary of State for Housing, Communities and Local Government, whether he has considered (a) introducing statutory Council Tax relief for properties made uninhabitable by severe weather, natural disasters and climate-related events and (b) compensating local authorities for the cost of providing such relief during periods of severe weather and natural disaster.


Answered by
Alison McGovern Portrait
Alison McGovern
Minister of State (Housing, Communities and Local Government)
This question was answered on 12th March 2026

The Valuation Office Agency is the organisation responsible for determining whether a property is liable for council tax. Council tax is due on all domestic properties, whether they are occupied or not. However, a property may be removed from the council tax list, and no longer liable for council tax, where it has been fully demolished, is truly derelict or undergoing major renovations.

The council tax system contains a range of discounts and exemptions to reflect personal circumstances. The government’s Plain English Guide to Council Tax sets out the support available in the system. Furthermore, councils have the discretionary power to provide their own discounts where they consider this appropriate.

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