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

To ask the Secretary of State for Housing, Communities and Local Government, what guidance her Department has issued on eligibility tests for the Class F exemption for asylum seekers under regulation 2 of the Council Tax (Liability for Owners) Regulations 1992; and whether data is available by local authority for the number of Class F dwellings in 2025.

The council tax (Liability for Owners) Regulations 1992 does not set out dwellings exempt or discounted from council tax. Instead, it prescribes classes of dwellings where the owner of the dwelling is liable for council tax, rather than the occupant. Therefore, where the dwelling has been provided to an asylum seeker under section 95 of the Immigration and Asylum Act 1999, the owner will be liable rather than the occupants. The government does not collect data on the dwellings within the classes prescribed by the regulations.