questionText: To ask the Secretary of State for Housing, Communities and Local Government, what assessment her Department has made of trends in the number of second home dwellings liable for the second homes council tax premium being flipped to holiday lets liable for 
answerText: The government is not aware of any substantial evidence which demonstrates a trend of second homes being converted into holiday lets. There is a clear set of criteria before a holiday let can be assessed for business rates. The property must have been ava...
heading: Second Homes: Council Tax