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

To ask the Secretary of State for Housing, Communities and Local Government, whether (a) her Department and (b) the Valuation Tribunal Service has issued guidance to local billing authorities on the definition of a second home for council tax purposes.

I refer the hon. Member to the answer given to Question UIN 52861 on 23 May 2025. The government’s guidance also sets out how second homes are defined for council tax purposes.