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

To ask the Secretary of State for Housing, Communities and Local Government, if she will publish guidance on (a) the liability of a new owner of a dwelling for unpaid (i) council tax, (ii) second homes premium and (iii) empty homes premium if that property has been empty prior to the purchase of the dwelling and (b) requirements a seller has to disclose any council tax liabilities when marketing a property for sale.

Where a person purchases a dwelling, they would not become liable for any outstanding council tax debt for which the previous owner is liable. The government’s guidance on the implementation of council tax premiums and exceptions set out when someone may be liable for a council tax premium. A prospective buyer may wish to make enquiries of the seller in relation to matters such as how long a dwelling has been empty as part of purchase negotiations and of the local billing authority in relation to whether a council tax premium may apply to the dwelling. However, in any case, this doesn’t not mean there would be a transfer in liability for historic council tax.