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

To ask the Secretary of State for Housing, Communities and Local Government, whether he plans to review the application of the long-term empty homes council tax premium in cases where (a) properties are awaiting sale, (b) the owner is serving in the armed forces and required to live on base and (c) properties are empty due to other circumstances outside the owner’s control.

It is for councils to decide whether to charge the premium in their area, taking account of local circumstances. The Department has introduced a number of exceptions to the empty homes premium which came into effect from April 2025. These include exceptions for up to a year for dwellings actively marketed for sale or let and for dwellings which is or would be the sole or main residence of a member of the armed services, who has been provided with a dwelling as a result of such service. In addition to mandatory exceptions councils have the discretionary power to set their own local exceptions to premiums or offer discounts. The government has published guidance on the implementation of premiums and exceptions and is available here.

The government remains committed to keeping all taxes and elements of the local government finance system under review and will consider options for reform where there is clear evidence that change would deliver better outcomes for residents and councils alike.