Question to the Department for Levelling Up, Housing & Communities:
To ask the Secretary of State for Levelling Up, Housing and Communities, what assessment his Department has made of the potential merits of providing powers to local authorities to levy increased council tax premiums on second homes.
The Government keeps all tax policy under review. It has already removed the requirement for local authorities to offer a discount on second homes enabling them to charge the full rate of council tax and, in April 2016, introduced a 3 per cent higher rate of Stamp Duty Land Tax for those purchasing additional properties.