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Gwynedd Council - Council Tax Premium on Second Homes and Long-term Empty Dwellings

The Local Government Finance Act 1992 defines a second home as a “domestic property where there is no resident of the dwelling, and the dwelling is substantially furnished”.

The Local Government Finance Act 1992 defines a long-term empty home as a “domestic dwelling that has been unoccupied, and has been substantially unfurnished”.

Sections 12A and 12B of the Local Government Finance Act 1992 give Councils the right to raise an additional Premium on the Council Tax of long-term empty homes (Section 12A) and second homes (Section 12B).

 

Since 1 April 2018 Gwynedd Council has raised a Premium of 50% on the Council Tax of these properties, but the Council is now considering raising the Premium rate to up to the maximum permitted by law, which is 100%. We are consulting in order to gather the views of Gwynedd taxpayers, homeowners and others on how the Council should implement these powers.

 

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