questionText: To ask the Secretary of State for Housing, Communities and Local Government, with reference to his Department's guidance entitled The implementation of the council tax premiums on long-term empty homes and second homes, published on 1 November 2024, what 
answerText: 211 local authorities began charging a second home premium from April 2025. The guidance was published in November 2024 to support councils in their decision making on the premium and assist taxpayers in understanding when a premium may apply. As ever, th...
heading: Council Tax