§ Andrew GeorgeTo ask the Deputy Prime Minister (1) how many properties are eligible for a 50 per cent.360W council tax rebate; and how many of these are second homes, in each billing authority in England in the current financial year; [122487]
(2) how much in rebate is provided to (a) those properties entitled to 50 per cent, council tax discount and (b) second homes in each billing authority in England in the current financial year. [122488]
§ Phil HopeThe information requested is available in the Library of the House.
Properties eligible for the 50 per cent, council tax discount, including second homes, benefit from the discount because their liability for council tax is less than it would otherwise be. There is therefore no reason for providing them with financial assistance as a result being eligible for the discount.
The council tax income forgone by a local authority as a result of properties in its area being entitled to the 50 per cent, council tax discount is, however, taken into account when calculating the authority's entitlement to revenue support grant.
The information available in the Library of the House includes estimates of the amounts of council tax income forgone by each billing authority in the current financial year as a result of the 50 per cent, discount. It is not possible to identify how much of these amounts are attributable to second homes. The precise extent to which the income forgone as a result of the 50 per cent, discount is compensated for through revenue support grant could be calculated only at disproportionate cost.