Council Tax Premiums
Notice is hereby given that Conwy County Borough Council, at its meeting on 19th October 2023 in accordance with section 12a and 12b of the Local Government Finance Act 1992, as inserted by section 139 of the Housing (Wales) Act 2014, made the following determinations:
(i) That the decision to charge a 100% Council Tax Premium for both Second Homes and Long-Term Empty Homes from 1st April 2024 be approved, and also to
(ii) Recommend an indicative level of 200% Council Tax Premium on Second Homes and Long-Term Empty Homes from 1st April 2025, with the introduction of an increased premium of 300% for long term empty properties which have been empty for 5 years or more, subject to review during 2024/2025.
Section 12A: higher amount for long-term empty dwellings
A long-term empty dwelling is defined for the purpose of this section as a dwelling which is both unoccupied and substantially unfurnished for a continuous period of at least 1 year.
Section 12B: higher amount for dwellings periodically occupied
A second home is defined for the purpose of this section as a dwelling which is not a person’s sole or main home and is substantially furnished. These dwellings are referred to in the 1992 Act as dwellings occupied periodically but they are commonly referred to as ‘second homes’.
Exceptions
Some properties can claim an exception from the Council Tax premiums:
Class 1 – properties being marketed for sale, with a time limit of 1 year
Class 2 – properties being marketed for let, with a time limit of 1 year
Class 3 – Annexes which are part of the main property
Class 4 – Properties which would be someone’s main residence if they were not living in armed forces accommodation
Class 5 – Occupied caravan pitches and boat moorings
Class 6 – Seasonal homes or holiday lets where year-round or permanent occupation is prohibited
Class 7 – Job-related homes
Council Tax Premiums - Income and Spend
How is the money collected from the Council Tax premiums in Conwy spent?
For the financial year 2022/23
The number of properties subject to a premium are shown below:
Long term empty properties = 679 (680 in 2021/22)
Furnished properties that are not a person’s sole or main residence (commonly known as second homes) = 1,528 (1432 in 2021/22)
Amount of income generated for both classes of properties as defined above = £822,000
Whilst the levying of the Premium has the potential to generate additional revenue it is intended to be a tool to:
- Bring Long-Term Empty Homes back into use
- Increase the supply of affordable housing
- Enhance the sustainability of local communities
- Help meet local housing needs.
Additional income received from the charging of Council Tax premiums, is in line with Welsh Government expectation, directed to the housing budget of the Council and therefore primarily supports our corporate priority ‘People in Conwy have access to affordable, appropriate, good quality accommodation that enhances the quality of their lives’.
For more information: