Council Tax Premium - Empty and unfurnished properties
Section 139 of the Housing Act (Wales) 2014 has appended Section 12A to the Local Government Finance Act 1992 to provide a discretionary provision to councils to raise a “premium” of no more than 100% on long term empty properties.
Gwynedd Council decided on 8 December 2016 that a 50% premium will be raised on properties that have been empty and substantially unfurnished for 12 months or more, from 1 April 2018 onwards.
The Act has a provision that specifies classes of exemptions where the raising of Council Tax premium is prohibited, these are listed below:
| Classes of Dwellings||Definition |
| Class 1
||Dwellings being marked for sale - time limited for one year
| Class 2
||Dwellings being marked for let - time-limited for one year
| Class 3
||Annexes forming part of, or being treated as part of the main dwelling
| Class 4
||Dwellings which would be someone's sole or main residence if they were not staying in Armed Forces accommodation
*The time limitation of one year for Class 1 and Class 2 is effective from now – i.e if the property is for sale or for let now, then the 12 month period will have started from the date that the property was placed on the market.
Please note the premium will be charged from, or after, 1 April 2018 – depending on when the 12 months will lapse from the date which your property became empty. Some properties will be in this 12 month period prior to 1st April 2018, either currently exempt or currently paying 100% Long Term Empty
You will need to know when your property became empty – as this will be a guide to when the premium will be charged. Remember if circumstances change at any time then you will need to notify the Council as this will affect the above.
"examples of exemption classes and empty property premium start dates”
Empty Homes – what help is available
If you have an empty home and wish to make use of it but want help, Gwynedd Council have an Empty Homes Team that may be able to provide all kinds of help that you may be looking for.
Phone : 01341 424371