Empty and unfurnished properties, and premium
If the property is empty, and contains no furniture, it will be exempt for the first 6 months from the date the house became unfurnished (see exemptions class C). Once this period has finished, no discount will be allowed and council tax will be payable.
Tell us about a change to an empty property
If it remains empty after a further 6 months (that is 12 months from the date it was emptied), Section 12A of the Local Government Finance Act 1992 provides a discretionary provision to councils to raise a “premium” of no more than 300% on long-term empty properties.
Cyngor Gwynedd had raised a premium of 50% on properties that have been empty and substantially unfurnished from 12 months or more since 1 April 2018, and have further increased this to 100% since 1 April 2021.
From 1 April 2026, there is a decision to increase this premium to 150%.
For the 2026/27 Financial Year, Cyngor Gwynedd decided on 4 December 2025 to:
- That Cyngor Gwynedd allows NO discount on homes that have been empty for 6 months or more and RAISES A PREMIUM OF 150% on homes that have been empty for 12 months or more, under Section 12A of the Local Government Finance Act 1992 (i.e. increase the premium from 100% to 150%).
More information on this decision
The Act has a provision that specifies classes of exemptions where the raising of Council Tax premium is prohibited, these are listed below:
dwellings
| 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 the date the property is for sale or for let, and can therefore be before any premium effective date.
The date from which that premium will be charged depends on the date a property becomes empty, with a premium beginning 12 months from that particular date.
Remember if circumstances change at any time then you will need to notify the Council as this will affect the above.
Empty Homes – what help is available
If you have an empty home and wish to make use of it but want help, Cyngor Gwynedd have an Empty Homes Team that may be able to provide all kinds of help that you may be looking for.
View further information on the premium, including the number of properties liable for each premium, amount of income raised and how the additional income is used.
Contact details