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What is Council Tax?

Information

Council Tax is a form of local taxation, based on occupation and or ownership of domestic property, levied by local councils.

It is calculated by adding together amounts needed by the County of Ceredigion, the Dyfed Powys Police Authority and Town and Community Councils. The money collected, from more than 30,000 households, together with Government grants, is used to provide a wide range of services.

Ceredigion County Council provides many services including education, social services, libraries, highway maintenance, street lighting, building control, planning and economic development, park & ride, concessionary travel, passenger transport, cemeteries, trading standards, waste management, council housing, homelessness assistance, leisure centres, parks, playgrounds, car parks, markets, housing benefit, health and safety, food hygiene, information centres, pest control and other related services. The tax, which is 50% property based and 50% personal based, is imposed on all homes and flats within the authority's boundaries, and is based on the assumption that 2 adults occupy each property. However, if only one adult occupies the property, a 25% discount may be available. While Council Tax can also be payable in respect of unoccupied properties, certain exemptions may apply.

​Ceredigion County Council has determined that in respect of properties that fall under section 12A and 12B of the Local Government Finance Act 1992 a premium of 25% will be charged in respect of both.

Section 12A applies in respect of long term empty properties. A dwelling is a long-term empty dwelling if it has been both unoccupied and substantially unfurnished for a period of at least one year.

Section 12B applies in respect of properties that are substantially furnished and there is no resident.

The following properties are exempted from the Premium;

  • for a maximum period of one year properties that are on the market for sale or let
  • annexes that are being used as part of the main residence or dwelling
  • dwellings that would be a person’s sole or main residence but which is unoccupied because the person resides in armed forces accommodation
  • pitches occupied by caravans and moorings occupied by boats
  • dwellings where the occupation is restricted by a planning condition preventing occupancy for a continuous period of at least 28 days in a year
  • dwellings that are occupied periodically when the usual resident is residing in job-related accommodation