Question to the Cabinet Office:

To ask the Minister for the Cabinet Office, pursuant to the answer of 9 December 2025, to Question 92614, on Deputy Prime Minister: Admiralty House, and with reference to Section 16 of the Council Tax (Administration and Enforcement) Regulations 1992, for what reason Westminster City Council was not notified within 21 days that the March 2025 council tax bill was incorrect in not applying the second homes council tax premium for the dwelling.

The Cabinet Office accepts it was delayed in notifying Westminster City Council that the Admiralty House flat allocated to the former Deputy Prime Minister was being used on a second home basis. This was not the former Deputy Prime Minister’s error or responsibility. New legislation for the first time gave rise to the terms of a Minister’s occupation (as main or secondary residence) having a bearing on the council tax liability.

With particular reference to the requirements of Regulation16 of the Council Tax Administration and Enforcement Regulations 1992, the Cabinet Office notified Westminster City Council within 21 days of first having reason to believe that the property was in fact subject to the second home premium.

While Westminster City Council was provided with the correct information as soon as the Cabinet Office realised it was necessary, it is regrettable that this delay occurred. The Cabinet Office is taking steps to change its internal processes to ensure this does not happen again. This was not the former Deputy Prime Minister’s error or responsibility.