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 liability for (a) second home and (b) empty homes council tax premium for a homeowner where it is not their primary residence, the dwelling is furnished, but there is a contractual provision on retirement home, assisted living or sheltered accommodation that prevents the owner from occupying the property due to their age.

The Government has published guidance on the administration and application of the council tax premiums and exceptions.

However, the council tax premiums are not a mandatory requirement, and it is for local authorities to determine where the premiums will apply, taking into account local circumstances.

While the government has introduced a range of mandatory exceptions where the premiums will not apply, local authorities have considerable discretion to introduce further exceptions where they think appropriate to do so.