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

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the Answer of 18 November 2025 to Question 88720 on Second Homes: Council tax, what assessment his Department has made of trends in the level of council tax evasion from the second homes council tax premium by residents not telling their local billing authority that the dwelling is occupied as a second home.

The Department does not collect data on avoidance or evasion of the second homes premium. As noted in my response to Question 88720, it is for local authorities to manage and address any potential cases of fraud in the council tax system.