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:

dwellings
 Classes of DwellingsDefinition 
 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.

 

Contact details

E-mail:  taigwag@gwynedd.llyw.cymru

Phone :  01341 424371