Council Tax Premium: Wales vs England — Key Differences

Two Countries, Two Premium Systems

England and Wales both charge council tax premiums on empty and second homes, but the rules differ enough to catch out property owners who assume the systems work the same way — particularly anyone owning property on both sides of the border.

The Headline Differences

Maximum premium rates. Wales can charge up to 300% on second homes and 300% on long-term empty properties from year one, making the maximum total bill 400% of the standard charge. England's empty home premium starts at 100% after one year and escalates to 200% (five years) and 300% (ten years). England's second home premium, new from April 2025, caps at 100%.

Empty home threshold. Wales defines "long-term empty" as unoccupied and substantially unfurnished for at least one year. Welsh councils have had the power to charge premiums since 1 April 2017. England lowered its threshold to one year from 1 April 2024 under the Levelling-up and Regeneration Act 2023; before that, it was two years.

Advance notice period. In England, a council must make its Section 11C second-home premium determination at least 12 months before the financial year it takes effect. In Wales, the first Section 12B second-home premium determination also requires 12 months' notice; Welsh guidance recommends at least six months' lead time for a first Section 12A empty-home premium determination.

Exceptions and Exemptions

The exception classes differ because they are prescribed by different statutory instruments.

England's SI 2024/1007 introduced mandatory Exception Classes G through M (actively marketed for sale or let, post-probate, major repairs, armed forces, annexes, and seasonal occupation). Wales has its own exception set under the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015; its Class 7 job-related dwelling exception applies to second homes.

The base exemptions under SI 1992/558 (Class E for care homes, Class F for probate, Class L for repossessed properties) apply across England and Wales with the same rules.

What This Means in Practice

If your property is in Wales, the exception classes and application procedures covered in this guide apply to England only. Welsh premium rules are set by the Welsh Government and administered by Welsh billing authorities under their own regulations.

If your property is in England and you want to understand the premium rules, exception classes, and dispute process, the Empty Home Premium Guide covers the full English framework step by step.

See more England guides →