Guidance

Council Tax information letter: definitions of empty homes and second homes

This Council Tax information letter provides information on the definition of empty homes and second homes.

From:
Ministry of Housing, Communities & Local Government (2018 to 2021)
Published
23 September 2014

Applies to England

Documents

PDF, 139 KB, 2 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email [email protected]. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This Council Tax information letter sets out the government鈥檚 informal view on the definition of empty and second homes. It sets out the background to the empty homes premium and advice on what local authorities may wish to consider when administering the premium.

The letter also provides advice on the definition of 鈥榮ubstantially unfurnished鈥� and what items of furniture a property should or should not contain.

Updates to this page

Published 23 September 2014

Sign up for emails or print this page

Related content