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

To ask the Secretary of State for Housing, Communities and Local Government, whether the new unitary councils will be required to give 12 months notice to apply the second homes or empty homes council tax premium in their unitary council area, if (a) some and (b) all of their predecessor councils did not levy such premiums.

Restructured councils must make a determination to introduce the second homes premium at least 12 months before the financial year in which it will be charged in a predecessor area for the first time. The government has recently made The Local Government (Structural Changes) (Finance) (Amendment) Regulations 2026 to clarify this.

Restructured councils are not required to make a determination at least 12 months in advance before applying the empty home premium in a predecessor area for the first time. They must make a determination prior to the start of the financial year in which it will be charged.