Council Tax Premium on Second Homes and Empty Properties

  • Consultation period: 17/01/2023 ~ 16:00 - 17/02/2023 ~ 17:00
  • Audience: All Carmarthenshire residents
  • Area: Carmarthenshire
  • Council department / service: Corporate services

Why are we consulting

Local authorities in Wales have discretionary powers to charge, or vary, a council tax premium of up to 300% above the standard rate of council tax on certain classes of second homes and long-term empty properties.

Carmarthenshire County Council do not currently apply a council tax premium scheme and second homes and long–term empty properties are currently charged at the standard council tax rate.  

When considering whether or not to amend the premium levels, the discretion given to local authorities to charge a premium is intended to be a tool to help local authorities to:

  • Bring long-term empty homes back into use to provide safe, secure and affordable homes; and
  • Increase the supply of affordable housing and enhance the sustainability of local communities. 

Currently 11 local authorities in Wales, apply a premium scheme with the level of premium set by each authority varying from 25% to 100%. 

The proposal is for premiums to be charged on properties that are not in use as someone`s sole or main residence due to either being:

  • A long-term empty property which is defined as one that has been empty and has had no resident for over 12 months; or
  • A second home which is defined as a dwelling that is substantially furnished and occupied only periodically, for example a holiday home.

Not every property that falls into the categories above pays a premium and the scheme provides limited exceptions (some time-limited and some indefinite) where the premium would not apply.  The exceptions include properties being marketed for sale or let, annexes, and seasonal properties where year-round occupation is prohibited.

The latest analysis of properties shows the total number of properties that would be impacted by the introduction of a premium / in scope are circa:

  • 1,300 properties classed as long-term empty properties and
  • 860 second homes.

This equates to 2.5% of all domestic properties in Carmarthenshire being potentially liable for the premium charge. 

The Council is now consulting with the public as part of the process of reviewing if the premium level should be charged in the future. We are committed to giving you the opportunity to have your say.

How to get involved

Please complete the online survey.

Online Survey

Next Steps

The results of this consultation will be taken in to consideration when making decisions regarding the proposals.

Council & Democracy