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Second Homes: Council Tax

Question for Department for Levelling Up, Housing and Communities

UIN 134420, tabled on 4 March 2022

To ask the Secretary of State for Levelling Up, Housing and Communities, what assessment his Department has made of the potential merits of providing powers to local authorities to levy increased council tax premiums on second homes.

Answered on

15 March 2022

The Government keeps all tax policy under review. It has already removed the requirement for local authorities to offer a discount on second homes enabling them to charge the full rate of council tax and, in April 2016, introduced a 3 per cent higher rate of Stamp Duty Land Tax for those purchasing additional properties.