Question to the Department for Levelling Up, Housing & Communities:

To ask the Secretary of State for Levelling Up, Housing and Communities, what assessment he has made of the potential merits of charging holiday lets an enhanced rate of council tax.

Holiday lets are generally subject to business rates rather than council tax. To prevent owners of second homes who do not let their property from claiming small business rate relief, the Government has legislated so that, from April 2023, properties must be let for at least 70 days a year before being assessed for business rates.