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Council Tax Premium on Long Term Empty Property or Second Home


​Ceredigion County Council is using its discretion under section12A or 12B of the Local Government Finance Act, 1992 inserted by the Housing (Wales) Act 2014, to charge an additional Council Tax premium of 25% for dwellings which are defined either as second homes or long term empty properties.

For the purposes of charging a premium a long-term empty home is defined as a dwelling which is unoccupied and substantially unfurnished for a continuous period of at least 1 year. A second home is defined as a dwelling which is not a person’s sole or main home and is substantially furnished.

You may be exempted from the Council Tax premium for a period of up to 12 months if your property is being actively marketed for rent or sale. Further information on the Council Tax premium can be found online by visiting the Welsh Government website and searching for ‘Council Tax Premium’. If you currently own a second home or a long term empty property (being a property that has been empty for more than 6 months) that is currently being actively marketed for rent or sale please advise the Local Taxation Section via email at:

The Council actively seeks to encourage owners to bring empty dwellings back into full time use and we are able to assist you in the following ways:

  • financial assistance by way of loan (interest free) to renovate the dwelling
  • assistance in identifying works required to make sure the property is habitable
  • advice on how best to organise any works needed to the property
  • help to find tenants for the property including availability of leasing or management schemes
  • help to arrange the sale of the dwelling
  • letter to support reduced rate of VAT for works carried out (For properties empty over 2 years, this is reduced to 5%)

If you wish to contact the Empty Property Officer to discuss further how you can return your property back to full time use, please contact Sarah Williams, Community Wellbeing Service on 01545 574136 or via email at