questionText: To ask the Secretary of State for Housing, Communities and Local Government, whether his Department has issued guidance to local authorities on second homes council tax premiums on empty dwellings which are (a) furnished, (b) not occupied by any resident 
answerText: The Government has published guidance on the application of council tax premiums. This is available here. Councils have the discretionary power to charge a council tax premium on second homes (dwellings which are substantially furnished but no one’s main ...
heading: Second Homes: Council Tax