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

To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has issued guidance to local billing authorities on (a) the hierarchy of liability for the second homes council tax premium and (b) who is responsible for paying (i) council tax and (ii) the second homes council tax premium if someone is occupying a property as a second home.

The government has not published guidance on the assessment of council tax liability. Liability for council tax is determined by billing authorities who will consider the facts of each case against the hierarchy of liability set out in section 6 of the Local Government Finance Act 1992.