Council seeks views on new power to raise tax on empty and second homes

Denbighshire County Council is urging residents and interested parties to have their say on a proposal to increase the premium charge for Council Tax on long-term empty and second homes. 

Since April 2017 Welsh Government legislation has allowed local authorities to charge up to a 100% premium for these properties. Denbighshire County Council currently charges a 50% premium on these properties.  

Recent changes in Welsh Government legislation give local authorities in Wales the powers to further increase the Council Tax premium on these properties up to 300%.  

Denbighshire County Council has reviewed these powers and has put forward a proposal to increase the premium on long term empty and second homes to 100% from April 2024, then 150% from April 2025. 

They also propose that long term empty properties that have been unoccupied and unfurnished for five years or more pay a higher premium at 50% more than the standard premium i.e., 150% from April 2024 and 200% from April 2025.

A long-term empty home is one which is unoccupied and substantially unfurnished for a continuous period of at least one year. 

A second home is a substantially furnished property, which is not a person’s sole or main residence.  

The Welsh Government introduced these powers to help councils encourage homeowners not to unnecessarily leave their properties empty and unoccupied for long periods of time.

Councillor Gwyneth Ellis, Cabinet Lead Member for Finance, said: “The Welsh Government introduced these additional powers to help Councils to encourage homeowners to bring long term empty and second homes back into use for the benefit of the local community and economy. 

"This initiative will assist us in our ambitions to develop the local economy and create vibrant communities. We are encouraging people interested in this matter to share their views."

* You can have your say on Denbighshire County Council’s proposal by completing a short online survey on https://countyconversation.denbighshire.gov.uk/project/717 or computer access and Denbighshire Libraries and One Stop Shops

The consultation runs from today (Friday May 26) until Wednesday June 21 and the findings will be reported to a meeting of the full council later in 2023.