PARLIAMENTARY WRITTEN QUESTION
(1 September 2026)

To ask the Secretary of State for Housing, Communities and Local Government, what assessment she has made of the potential impact of the second homes council tax premium on properties subject to legally binding occupancy restrictions, such as (a) sheltered and (b) supported housing developments delivered with (i) Homes England and (ii) registered provider involvement, where those restrictions prevent the property being (A) occupied and (B) let by the owner’s family; and whether she plans to review statutory exceptions under sections 11B and 11C of the Local Government Finance Act 1992.

Asked by:
Kevin Hollinrake (Conservative)

It is for councils to decide whether to charge the premium in their area, taking account of local circumstances. The Department has introduced a number of exceptions, including dwellings that cannot be occupied as a person’s sole or main residence because of planning restrictions. It is for individual councils to assess whether it is appropriate to apply any further exceptions or discounts for second homes. Councils will make these decisions based on local circumstances.

The government remains committed to ensuring the council tax system is fair for taxpayers and local authorities and will continue to keep taxes and all elements of the local government finance system under review.

Answered by:
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