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Second Homes: Taxation

Volume 461: debated on Tuesday 19 June 2007

To ask the Secretary of State for Communities and Local Government what representations she has received on the proportion of receipts from local taxation on second homes that should be spent in the district in which the home is located. (143805)

The decision to change the council tax on second homes from between 50 per cent. to 90 per cent. lies with the local authority. The increased council tax receipts accrue to the local authority.

Communities and Local Government does not therefore hold a record of representations received about the proportion of receipts from the local taxation of second homes that should be spent in the district in which the home is located.