Empty and unfurnished properties, and premium
If the property is empty, and contains no furniture, it will be exempt for the first 6 months from the date the house became unfurnished (see exemptions class C). Once this period has finished no discount will be allowed and council tax will be payable.
Tell us about a change to an empty property
If it remains empty after a further 6 months (that is 12 months from the date it was emptied), Section 12A of the Local Government Finance Act 1992 provides a discretionary provision to councils to raise a “premium” of no more than 100% on long term empty properties.
Cyngor Gwynedd had raised a premium of 50% on properties that have been empty and substantially unfurnished from 12 months or more, from 1 April 2018.
Further to this, Cyngor Gwynedd have now decided on 4 March 2021 that the premium would be increased to 100% on properties that have been empty and substantially unfurnished for 12 months or more, and this effective from 1 April 2021.
More information on this decision.
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 Dwellings | Definition |
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 the date the property is for sale or for let, and can therefore be before any premium effective date.
The 100% premium will be charged from, or after, 1 April 2021 - depending on when 12 months has lapsed from the date on which your property became empty. Between the period of 1 April 2018 and 1 April 2021 a 50% premium is applicable for any property where the 12 month period comes to an end.
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.
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: trethcyngor@gwynedd.llyw.cymru
Phone : 01286 682 700