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Council Tax Premiums

Under Section 139 of the Housing (Wales) Act 2014, the Council has determined to charge a Council tax premium of 50% on long-term empty properties and periodically occupied properties with effect from the 1st April 2017.



Long-term empty property

What is a long-term empty property?

A long-term empty property is one which is both unoccupied and substantially unfurnished for a continuous period of one year.

There are a number of exemptions which mean that Council Tax does not have to be paid on an empty property, the table below shows details of exemptions available.

Example of when a Council tax Premium will apply:

CircumstancesCouncil Tax ChargePeriod
Property becomes unoccupied & unfurnished on 1st June 20160%01/06/2016-30/11/2016 (Class C)
Property remains unoccupied & unfurnished100%01/12/2016-31/05/2017
Property unoccupied & unfurnished for one year150%01/06/2017

In addition, there will be a number of exception classes which apply specifically to long-term empty properties. Where a long-term empty property falls within one of these classes, the Council will not be able to charge a Council Tax premium.

Premium Exception ClassesDefinition
Class 1Dwellings being marketed for sale (time limited for one year)
Class 2Dwellings being marketed for let (time limited for one year)
Class 3Annexes forming part of, or being treated as part of, the main dwelling
Class 4Dwellings which would be someone's sole or main residence if they were not residing in armed forces accommodation


Periodically Occupied Property

What is a periodically occupied property?

A periodically occupied property (second/holiday home) is defined in the Local Government Finance Act 1992 as "a dwelling which is not a person's sole or main home and is substantially furnished".

There are a number of exemptions which mean that Council Tax does not have to be paid on a property which is occupied - the table below shows for details of exemptions available.

CircumstancesCouncil Tax ChargePeriod
Property was purchased on 1st May 2014 and is a furnished second home100%01/04/2014-31/03/2017
Property continues to be used as a second home150%01/04/2017-31/08/2017
Property placed on market for sale on 1st Sep 2017100%01/09/2017- 31/08/2018  (Class 1 exception to the premium applied for one year)
Property remains on market150%01/09/2018

In addition, there will be a number of exception classes which apply specifically to periodically occupied properties Where a periodically occupied property falls within one of these classes, the Council will not be able to charge a Council Tax premium.

Premium Exception ClassesDefinition
Class 1Dwellings being marketed for sale (time limited for one year)
Class 2Dwellings being marketed for let (time limited for one year)
Class 3Annexes forming part of, or being treated as part of, the main dwelling
Class 4Dwellings which would be someone's sole or main residence if they were not residing in armed forces accommodation
Class 5Occupied caravan pitches and boat moorings
Class 6Seasonal homes where year-round occupation is prohibited
Class 7Job-related dwellings

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