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

To ask the Secretary of State for Housing, Communities and Local Government, whether she has made an assessment of the potential merits of preventing second home owners who become subject to a higher council tax charge from switching their home to a business and avoiding council tax altogether.

From April 2025 councils have discretionary powers to charge a council tax premium of up to 100% on second homes. Properties available for commercial short-term letting may be eligible for business rates where they have been available to let for at least 140 days in the past year, are available to let for at least 140 days in the next year and can demonstrate at least 70 days of actual letting activity in the last year. The Government will continue to keep all tax policy under review.