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

To ask the Secretary of State for Housing, Communities and Local Government, with reference to his Department's publication entitled Guidance on the implementation of the council tax premiums on long-term empty homes and second homes, published on 1 November 2024, what guidance he has given to local authorities on whether a second homes resident is liable for the second homes premium if they do not own the dwelling.

The guidance which the Rt. Hon. Member references sets out what is considered a second home for council tax purposes and the conditions where a premium may be applied. Councils are responsible for assessing liability for council tax in line with the hierarchy of liability as set out in legislation.