Council Tax Premiums
- Notice is hereby given that Conwy County Borough Council, at its meeting on 23 October 2025 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) Retain the 150% Council Tax Premium for second homes for financial years 2026/27 and 2027/28.
- ii) Retain the 200% Council Tax Premium for long term empty homes for financial years 2026/27 and 2027/28.
- iii) Retain the current 300% Council Tax Premium for long term empty homes that have been empty for 5 years or more for financial years 2026/27 and 2027/28.
- iv) Continue to not apply a discount in respect of second homes and holiday homes and long term unoccupied and unfurnished properties in the prescribed Classes A, B and C for the financial year 2026/27
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 the money collected from the Council Tax Premiums in Conwy is spent.
For the financial year 2024/25, the number of properties subject to a premium are shown below.
Long term empty properties = 601 (711 in 2023/24, 679 in 2022/23)
Furnished properties that are not a person’s sole or main residence (commonly known as second homes) = 1,544 (1,641 in 2023/24, 1,528 in 2022/23)
Amount of income generated for both classes of properties as defined above = £4,571,000
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’.
Do you need help with your empty property?
We can offer tailored assistance to suit the needs/circumstances of the empty property and it's owner.
Whether it's help and guidance, motivational support, local knowledge/contacts, information on property standards, financial support for refurbishment (subject to eligibility and availability), help with renting or selling, or anything else you seek in relation to an empty property, please do get in touch with the Empty Homes team.
More information