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

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

PDF, 139 KB, 2 pages

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Details

This Council Tax information letter sets out the government’s 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 ‘substantially unfurnished’ and what items of furniture a property should or should not contain.

Published 23 September 2014