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 take legislative steps against council tax on unfinished, unsold and unoccupied homes.

Council tax becomes payable on a new dwelling when the local authority determines that it has been substantially completed, or will be substantially completed within three months. It will issue a Completion Notice to confirm its decision.

Once a dwelling becomes liable for council tax, the normal council tax rules apply. Whether a property has been sold does not in itself affect its council tax status. Council tax is due on all properties, and if the property is unoccupied liability will fall to the owner. Council tax liability may be affected by a range of discounts, exemptions or premiums. Whether these apply will depend on the particular circumstances.

The Government has no plans to change these arrangements, and it is for councils to administer the council tax system. The Government remains committed to keeping all taxes and elements of the local government finance system under review.