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

To ask the Secretary of State for Levelling Up, Housing and Communities, with reference to the policy paper, Levelling Up and Regeneration: further information, published on 11 May 2022, whether it is his intention to allow councils to increase tax liability for second homes by up to 100 per cent, where the owners divide their time between their main home and their second home approximately 50 per cent at each.

Councils are responsible for determining whether a property is a sole or main residence, or a second home. The powers contained in the Levelling-Up and Regeneration Bill do not specify an occupancy threshold for application of the premium.