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

To ask the Secretary of State for Housing, Communities and Local Government, which types of asylum seekers accommodation provided under section 95 of the Immigration and Asylum Act 1999 are subject to (a) council tax and (b) business rates; and what exemptions exist.

All properties are generally liable for either council tax or business rates. Whether a property is assessed for council tax or business rates will depend on whether it is assessed being primarily domestic (council tax) or non-domestic (business rates). There is no mandatory exemption in the council tax system for dwellings which are used for asylum purposes. To the extent that any asylum seekers accommodation is in a non-domestic use, no specific exemption is provided from business rates for such purposes.