Empty Property and Second homes: Council Tax
(asked on 27th November 2025) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the charging of (a) second homes and (b) empty homes council tax premiums on a dwelling will affect the calculation of the high value council tax surcharge liability.
This question was answered on 4th December 2025
The second homes and empty homes premiums will not affect the calculation of the High Value Council Tax Surcharge liability.