Council Tax premiums for empty properties and second homes

A premium is charged on top of the standard Council Tax charge to properties that fall into the following two categories:

1. The long-term empty property premium applies to any dwelling that has been unoccupied and unfurnished for more than 12 months (unless it falls into an exception class 1-4 below). 
2. The second home premium applies to any dwelling that is furnished and no one's sole or main residence (unless it falls into an exception class 1-7 below).

Note: although the premium charge is called a 'second home' premium this is for ease of reference for administration purpose. Legislation actually confirms that the premium will apply to all properties that are furnished and no one's sole or main residence.

Exceptions to the premium

If your property falls into one of the following categories then you may be eligible for an exception and only have to pay the standard Council Tax charge for the property.

Long-term empty properties and second homes

• Class 1 - dwellings being actively marketed for sale - this is time limited for one year
• Class 2 - dwellings being actively marketed for let under a tenancy on terms and conditions for a minimum period of 6 months (not holiday lets / Airbnb short term lets) - this is time limited for 1 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 residing in armed forces accommodation

Second homes only

• Class 5 - occupied caravan pitches and boat moorings
• Class 6 - dwellings where a planning condition:
  • restricts occupancy for a continuous period of at least 28 days in any one year period
  • specifies that the dwelling may be used only as a holiday let or
  • prevents occupancy as a person's sole or main residence 
• Class 7 - job-related dwellings
  • provided by an employer for the employee, for the purpose of work duties as confirmed in their employment contract and the employee is the resident liable party of that property

If you think your property falls into any of the exception classes above, please provide appropriate evidence to the Council Tax section via email to council.tax@swansea.gov.uk.

Examples of appropriate evidence:

• an estate agent's agreement or contract and the direct link to the agent's website showing your property is being advertised for sale or let
• a payslip showing Contribution in Lieu of Council Tax for Armed Forces personnel
• an employment contract for job-related dwellings

These are only examples and other suitable evidence may also be provided. 

Help for long-term empty property owners

If you would like to work with us in order to bring the property back into full-time use we can potentially assist you:

Grants and loans for empty properties Grants and loans for empty properties

The purpose of the premium

The discretion given to local authorities to charge a premium is intended to be a tool to help local authorities to:

• bring long-term empty homes back into use to provide safe, secure and affordable homes
• increase the supply of affordable housing and enhance the sustainability of local communities

The premiums were introduced in Swansea in accordance with section 12a & 12b of the Local Government Finance Act 1992, as inserted by Section 139 Housing (Wales) Act 2014. The long-term empty property premium was implemented from 1 April 2020 and the second home premium was implemented from 1 April 2021.