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

To ask the Secretary of State for Housing, Communities and Local Government, if she will issue guidance to local authorities on the potential impact of local circumstances on the application of a (a) second homes and (b) empty homes premium to council tax.

The government has published guidance on the implementation of the empty and second homes council tax premiums which encourages councils to consider local circumstances when deciding whether to apply a premium. The guidance can be found here - Guidance on the implementation of the council tax premiums on long-term empty homes and second homes - GOV.UK

It is for councils to decide where it is appropriate to apply the premiums and assess their effectiveness at a local level.