Is non-letting tax still applied to non-resident-owned properties?

Does anyone know if the non-letting tax is still applied to non-resident-owned properties? .... even on a residencia?

Sorry, I've kind of lost touch and can't see an end bill from our accountant!

All I can tell you is that my Son pays it he has not got a Residencia though, because he does not live here but in the Uk just owns a property.

the 'non-letting' law is aimed at holiday homes (2nd homes) whether resident or not

Yes you still have to pay resident or not, I pay and don!t let, live in the UK

Thanks all. Was never sure how it become applied. It was something the accountant said to me to pay 'instead' of tax on letting income, as we hadn't intended to let. At least that's the impression that stayed with me. That was many moons ago.