questionText: To ask the Secretary of State for Housing, Communities and Local Government, with reference to the answer of 24 March 2026, to Question 121210, on Second Homes: Council Tax, whether the Valuation Tribunal Service has issued guidance on whether the (a) periodic resident or (b) owner of a dwelling is liable for the second homes council tax premium.
answerText: I refer the Rt hon. Member to the response given to UIN 124732 on 20 April 2026.
heading: Second Homes: Council Tax