All local authorities in England levy council tax on second homes, although many have used the discretionary powers contained in the Local Government Act 2003 to reduce the discount on second homes below 50 per cent.
A table listing authorities in England and the discount they grant second homes has been placed in the Library of the House. The data are as at 18 September 2006 and are reported by billing authorities to Communities and Local Government on CTB Supplementary forms.
It is for local authorities to determine how any additional revenue generated through a reduction in the second homes discount should be spent in the light of local priorities. The Department does not collect this information.