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<p>The Department does not collect this information for the UK. However, figures on
the number of dwellings liable for council tax and those that are empty or are second
homes in England can be found at the following link:</p><p><a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/755950/Local_Authority_Council_Tax_base_England_2018_Statistical_Release.pdf"
target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/755950/Local_Authority_Council_Tax_base_England_2018_Statistical_Release.pdf</a>.</p><p>
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