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

To ask the Secretary of State for Housing, Communities and Local Government, what assessment she has made of the effectiveness of applying a second homes council tax premium to owners of fire-damaged properties awaiting repair or remediation.

There is no specific council tax exemption for properties damaged by fire. However, where a property needs a significant amount of work in order to be inhabited again, it may be removed from the council tax valuation list by the Valuation Office (VO). It is for the VO to determine whether a property should remain on the valuation list in individual cases. No council tax is payable while a property is removed from the list.

Councils have discretionary powers to apply a council tax premium on dwellings which are no one’s sole or main residence and substantially furnished (second homes) and dwellings which have been unoccupied and substantially unfurnished for 1 or more years (long-term empty homes). The premiums are not mandatory, and it is for councils to decide whether to implement the premiums. Where a dwelling requires or is undergoing major repairs it may be excepted from the long-term empty homes premium for up to 12 months.

Councils have the power to provide their own local exceptions or provide discretionary discounts where they consider this appropriate. The government encourages councils to make use of their local expertise to consider where a premium should not be charged. Households may wish to contact their council directly about this.