Second Homes: Council Tax

(asked on 27th 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 job-related exemption will be based on the job-related tests in the Schedule of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 for the second homes council tax premium.


Answered by
Alison McGovern Portrait
Alison McGovern
Minister of State (Housing, Communities and Local Government)
This question was answered on 4th December 2025

The definition of a job-related dwelling, for the purposes of exceptions from the second homes premium, is set out in the 2003 regulations. The Government has issued guidance on council tax premiums including exceptions.

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