Anthony Mangnall:
To ask the Secretary of State for Housing, Communities and Local Government,
what assessment he has made of the number of second homes that are (a) liable
to pay council tax and (b) liable to pay business rates.
Mr Simon Clarke:
Second homes are liable for council tax rather than business rates. 253,000
properties were treated as second homes for council tax purposes as at
September 2019. 56,000 properties that are available commercially as
self-catering holiday accommodation are subject to business rates.
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