Council Tax Premiums
Notice is hereby given that Conwy County Borough Council, at its meeting on 8th December 2022 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 50% Council Tax Premium for both Second Homes and Long-Term Empty Homes from 1st April 2023 be approved, and also to
(ii) Recommend an indicative level of 100% Council Tax Premium on Second Homes and Long-Term Empty Homes from 1st April 2024 (subject to review during 2023/2024).
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
For more information: