To ask the Secretary of State for Housing, Communities and Local Government, what guidance has been given on whether a second home which is long-term unoccupied, but furnished, is liable for the empty homes council tax premium or the second homes council 
The government has published guidance on when council tax premiums may apply and when a property is considered a second home or a long-term empty home. This is available here. A second home is defined, for council tax purposes, as dwelling which is substa...
Second Homes: Council Tax