We charge an additional 50% premium on long-term empty properties and properties classed as second homes, to bring empty homes back into use and increase the supply of affordable housing.

A long term empty property is:

A dwelling which is vacant and substantially unfurnished for a continuous period of at least 1 year.

A second home is:

A dwelling which isn’t a person’s sole or main residence and is substantially furnished.


We determined from April 1, 2017 that a 50% premium would be charged for long term empty properties and second homes.

There are a number of exceptions:

  • Dwellings being marketed for sale (time limited for one year)
  • Dwellings being marketed for let (time limited for one year)
  • Annexes forming part of, or being treated as part of, the main dwelling
  • Dwellings which would be someone's sole or main residence if they weren’t living in armed forces accommodation
  • Occupied caravan pitches/boat moorings
  • Seasonal homes where year round occupation isn’t allowed
  • Job-related dwellings 

You might not be charged the premium in exceptional circumstances.

Find more information, including qualifying criteria for the exceptions shown above, on the Welsh Government’s Council Tax premium pages (external link).