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

To ask the Secretary of State for Housing, Communities and Local Government, what assessment her Department has made of the potential impact of the council tax levy for second homes on the chalet industry; and whether chalets will qualify as second homes for the purpose of council tax.

From April 2025 councils will have the power to charge a discretionary premium of up to 100% on dwellings which are unoccupied and substantially furnished. The Government recognises there may be circumstances where it may not be appropriate for a premium to apply. That is why the Government is introducing exceptions to premiums from April 2025. Further information on these exceptions is available in: guidance.