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

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 23 May 2025 to Question 52861 on Empty Property: Council Tax, how many council tax appeals relating to second homes have been considered by the Valuation Tribunal Service since July 2024.

The Valuation Tribunal for England have cleared 1102 Council Tax Liability appeals since 1 July 2024. Fewer than 100 of these cases referenced issues relating specifically to second homes.