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 17 November 2025, to Question 87780, on Second Homes: Council Tax, whether the Valuation Tribunal Service has issued ad hoc guidance or made rulings on this issue.

The Valuation Tribunal for England (VTE) is an independent judicial body that hears council tax and business rates appeals. The Valuation Tribunal Service provides administrative services to the VTE and publishes the VTE’s appeal decisions on an online portal which can be found on their website here. The VTS does not issue guidance on Council Tax second home premiums.