From 1 April 2017, local authorities are able to charge a premium of up to 100% of the standard rate of council tax on long-term empty homes and second homes.
The Housing (Wales) Act 2014 introduced discretionary powers to local authorities to implement a premium on Council Tax for Long Term Empty properties and properties, which are furnished but are not permanently occupied (more commonly referred to as second or holiday homes).
Isle of Anglesey County Council has resolved to introduce a 25% Council Tax premium, effective from 1st April 2017, for properties designated as holiday / second homes or long term empty and are not in use as someone’s sole or main residence.
From 1 April 2019, the Council has determined to charge a premium of 100% in addition to the full Council Tax charge i.e. 200% with regard to long term empty property and to charge a premium of 35% in addition to the full Council Tax charge i.e. 135% with regard to a second home.
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
- support local authorities in increasing the supply of affordable housing and enhancing the sustainability of local communities