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

To ask the Secretary of State for Housing, Communities and Local Government, what guidance has been given on whether a second home which is long-term unoccupied, but furnished, is liable for the empty homes council tax premium or the second homes council tax premium, where a local authority has introduced both such premiums.

The government has published guidance on when council tax premiums may apply and when a property is considered a second home or a long-term empty home. This is available here. A second home is defined, for council tax purposes, as dwelling which is substantially furnished but no one’s sole or main residence.