Thank you for contacting me about second homes.
I understand the concerns you have raised about second homeownership and I recognise that second homes can be an issue in some parts of the country. Second homes are liable for council tax, subject to any discounts which the council may apply locally. The requirement for local authorities to offer a discount on second homes was removed by the Government in 2013, enabling them to charge the full rate of council tax. This is the case irrespective of whether they are occupied or not. It is of note that 95% of properties that are classed as second homes are charged the full rate of council tax.
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