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

To ask the Secretary of State for Housing, Communities and Local Government, what assessment her Department has made of trends in the number of second home dwellings liable for the second homes council tax premium being flipped to holiday lets liable for business rates; and what assessment she has made of the potential impact of this on net revenues.

The government is not aware of any substantial evidence which demonstrates a trend of second homes being converted into holiday lets. There is a clear set of criteria before a holiday let can be assessed for business rates. The property must have been available to let for at least 140 days in the last year and actually let for at least 70 days in the last year. The government keeps all taxes under review.