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

To ask the Secretary of State for Housing, Communities and Local Government, what assessment his Department has made of the effect on the level of Council Tax receipts of the practice of second homeowners avoiding the payment of council tax by registering a second home as a business.

Owners of second homes are generally liable for council tax. Only where a property is available for short-term lets for 140 days or more per financial year, is it considered a holiday-let, and therefore assessed for business rates instead. However, the Government is aware of concerns about holiday homes and is looking into this issue to see if the criteria under which holiday lets are valued for business rates are appropriate.