Second Homes: Council Tax

(asked on 4th November 2025) - View Source

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

To ask the Secretary of State for Housing, Communities and Local Government, whether (a) his Department and (b) the Valuation Tribunal Service has issued (i) guidance and (ii) advice to local billing authorities on the changing of designations of secondary residences to primary occupation.


Answered by
Alison McGovern Portrait
Alison McGovern
Minister of State (Housing, Communities and Local Government)
This question was answered on 17th November 2025

The government has not issued guidance to councils on this. It is for individual councils to assess whether a dwelling is a sole/main residence or if it is a second or empty home. In doing this councils will consider a range of factors including; where the liable person is registered with a GP, where they vote, where their family home is etc.

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