Question to the Department for Levelling Up, Housing & Communities:
To ask the Secretary of State for Levelling Up, Housing and Communities, whether his Department plans to (a) make all second homes eligible for increases in Council Tax or (b) introduce a cap on the number of days a second home must be occupied before becoming eligible.
The Levelling Up and Regeneration Bill includes powers to enable billing authorities to apply a discretionary council tax premium of up to 100% on second homes. The decision on whether to apply a premium, and the level, will be a matter for each billing authority. The Bill does not contain any cap in relation to the number of days a second home must be occupied before becoming liable for a council tax second homes premium.