In April 2018 Gwynedd Council are planning to increase the Council Tax due for second homes and empty properties. This increase will represent in some cases a dramatic change in the amount of Council Tax second home or holiday home owners will have to pay. The changes come into effect on the 1st April 2018.
The Council Tax premium on periodically occupied properties, which will include second homes and holiday homes, will be charged an additional 50% of Council Tax on top of what they already pay.
There are some exemptions to the additional Council Tax premium and these include if the property has been marketed for sale or let (but both are limited to only applying to one tax year), if the property is an annex forming part of or treated as part of a main dwelling, occupied caravan pitches and boat moorings or seasonal homes where year round occupation is prohibited. Job related dwellings are also exempt.
There will be a 50% additional Council Tax premium on properties that have been substantially unfurnished and empty for 12 months or more from the 1st April 2018 onwards. There are some exemptions to this, namely, properties that have been marketed for sale or let (again this only applies for one Council Tax year) or annexes that form part of or are treated as part of a main dwelling.
The powers that are granted to Gwynedd Council come from Section 139 of the Housing Act (Wales) 2014 (as amended by Section 12(a) of the Local Government Finance Act 1992). This Act of Parliament gives the Council discretionary power to increase the premium up to 100% on long term empty properties and second homes so there might be scope in the future for Gwynedd Council to introduce further increases.
For more information and advice on the second home and empty properties Council Tax increases due to come into force next year please contact our offices on 01654 711499 or email firstname.lastname@example.org.