Council Tax Premiums for long term empty properties and second homes
Long term empty properties and second homes in the county will be subject to additional council tax, a council tax premium, from 1st April 2024.
In accordance with Sections 12A and 12B of the Local Government Finance Act 1992 as amended, the Council decided at its meeting of 9th March 2023 to use its discretionary powers to charge the following council tax premiums:
Long term empty properties:
A long term empty property is defined as a dwelling which is both unoccupied and substantially unfurnished for a continuous period of at least one year. From 1st April 2024 a council tax premium will apply as follows:
- 100% premium for properties empty for 1 year
- 200% premium for properties empty for 2 years
- 300% premium for properties empty for 3 years or more.
Second homes:
A second home is defined as a dwelling which is not a person’s sole or main home and is substantially furnished.
From 1st April 2024 second homes in the county will be subject to a 100% council tax premium.
Exceptions to these premiums:
A dwelling that is exempt from council tax cannot be charged a council tax premium. There are several reasons a property may be exempt from paying council tax; some common examples are where:
- the resident is in long-term residential care or hospital,
- a dwelling is being structurally repaired (for up to one year),
- the resident has died (for up to six months after grant of probate or letters of administration).
Under legislation, Local Authorities are also required to exempt certain properties, as detailed below:
| Classes of Dwellings | Definition | Applies to |
| Class1 | Dwellings being marketed for sale or where an offer to buy the dwelling has been accepted – time limited for 1 year. | Long term empty properties and Second Homes |
| Class 2 | Dwellings being marketed for let or where an offer to rent has been accepted – time limited for 1 year | Long term empty properties and Second Homes |
| Class 3 | Annexes forming part of, or being treated as part of the main dwelling | Long term empty properties and Second Homes |
| Class 4 | Dwellings which would be someone’s sole or main residence if they were not residing in armed forces accommodation | Long term empty properties and Second Homes |
| Class 5 | Occupied caravan pitches and boat moorings | Second Homes |
| Class 6 | Dwellings whereby virtue of a planning condition, year round or permanent occupation is prohibited or has been specified for use as holiday accommodation only or prevents occupancy as a person’s sole or main residence | Second Homes |
| Class 7 | Job-related dwellings | Second Homes |
An empty property will be liable for a council tax premium after it has been empty for a continuous period of 1 year, which will include the period that any exemption has been applied.
Next steps
We plan to contact known owners of long term empty properties and second homes to make them aware of the changes, ahead of their introduction in April 2024.
The Council can also work with owners of empty properties to help bring them back into full time use. Help includes:-
- providing advice on the options for bringing a home back into use
- working in partnership with Welsh Government to provide funds to owners of empty properties that allows owners to spread the cost of completing a renovation project
- for owners who may have inherited an empty property but are unsure how to bring it back into use and are thinking of letting a property or landlords who have purchased an empty property; we have the Monmouthshire Lettings team that offer a free service which includes help with different options for letting, finding and matching suitable tenants, free property checks, as well as providing ongoing advice and support for tenants and landlords
- offering advice on issues such as obtaining VAT reductions on refurbishment works or on energy efficiency measures.
Further information and advice can be found here: https://www.monmouthshire.gov.uk/empty-property-advice/