Why might second homeowners be subject to council tax?

Second homeowners may be subject to council tax to ensure a consistent and equitable taxation framework across different property types. This principle is rooted in the belief that all properties that contribute to local governance and services should contribute financially, regardless of whether they are a primary residence or a secondary one.

Council tax is intended to help fund local services such as waste collection, policing, and education. By imposing council tax on second homes, local authorities ensure that these properties contribute their fair share towards the community's resources, thus promoting fairness in how taxation is applied.

The other considerations, such as property owners being regulated or generating additional revenue, while relevant in some discussions about taxation and local governance, do not directly address the reasoning for imposing council tax on second homes in a way that aligns with principles of equality and fairness in property taxation.