HC Deb 28 May 2004 vol 422 cc252-3W
John Mann

To ask the Deputy Prime Minister what assessment he has made of the implications of Bridlington council charging 90 per cent. second home rateable value for wooden chalets. [176109]

Mr. Raynsford

Council tax payable on a daily basis. If a dwelling is no one's sole or main residence and is substantially unfurnished it is exempt from council tax for a period of up to six months A dwelling which is furnished and is no one's sole or main residence is subject to council tax at a discounted rate. From the financial year 2004–05, the Government have given local billing authorities the discretion to set the council tax discount offered on furnished unoccupied homes at any point between 10 per cent. and 50 per cent. This followed a consultation exercise in 2001 when there was overwhelming support for the idea of second homeowners paying full council tax on their second home. The regulations allow local authorities to differentiate between those properties which have a planning restriction preventing occupancy all year round and those which do not.

It is up to local billing authorities to decide how to use this new freedom as the Government believe that they are best placed to make decisions on second homes discounts.