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 29 November 2024 to Question 15203 on Council Tax: Probate, whether the 12 month period for marketing for sale and let is in addition to the 12 month period for first becoming an empty dwelling before being liable for a premium.

The government’s guidance sets out that the one-year period of marketing for sale or let will begin to run from when the dwelling has first been marketed for sale or let. This period may therefore run concurrently to or immediately following the one-year period during which a dwelling has been empty before the empty homes premium applies.