I can't read that because of the paywall but many are in this position and it counts as part of the estate and always has. You don't pay capital gains tax on it. Perhaps she means she has to pay the council tax on it - which in some areas is (edit: very) punitive on second homes - but these houses still need bin collections, fire and police services, other council provided services, whether someone is living there full time or not.
Edit: the sub heading is '£4,900 council tax bill'. Bit of sympathy then but applies to all.
Edit: If this is the same woman ...
https://www.rhyljournal.co.uk/news/...hyl-second-home-feeling-punished-council-tax/
Lost both her parents within weeks of each other, which must have been awful. Decided to keep the old family home as a holiday home. Council now plan to levy a 150% (?) surcharge on second homes, hence the £5k bill. Well it's a bit of a shame but it's detrimental to communities to have empty houses that are only used at weekends or in the summer. Places like Whitby are nearly all second homes now and apart from pricing people out of the market (not a problem in Rhyll probably) it leaves towns empty in the winter or when the day trippers have gone.
Councils have to prioritise the people who live there 24/7.