Pembrokeshire Council Tax Premium: Second Home and Empty Home Rates 2026/27

Pembrokeshire has adjusted its premium rates more than most Welsh councils — the second home premium dropped from 200% to 150% in 2025, then to 125% for 2026/27. The empty home premium is a different story, climbing to 300% for properties vacant the longest.

Current Rates (2026/27)

• Second homes: 125% premium (down from 150% the previous year)
• Long-term empty properties: tiered from 100% to 300%, depending on how long the property has been vacant

The tiered empty home structure means properties empty for a shorter period pay less, while those vacant for many years face the statutory maximum. The exact breakpoints are set by the council's annual determination.

The Numbers

Pembrokeshire's Band D baseline for 2026/27 is approximately £1,728. At the current second home rate:

• Band D second home at 125%: £1,728 + £2,160 = £3,888 per year
• Band D empty home at 300% (long-term): £1,728 + £5,184 = £6,912 per year

Pembrokeshire's coastal and rural character means a large proportion of properties affected are holiday cottages and inherited farmhouses — exactly the situations where exception claims are most relevant.

Holiday Lets and the Business Rates Threshold

Pembrokeshire has a significant concentration of self-catering holiday properties. These sit on business rates rather than council tax only if they are let commercially with a genuine view to making a profit and meet the VOA day-count tests: available for commercial letting at least 252 days in the 12 months before assessment, with intent to make the property available for at least 252 days in the following 12 months, and actually let for at least 182 days in the 12 months before assessment.

A 182-day shortfall in one period does not by itself mean the property must be reclassified: qualifying site averaging applies, and from 1 April 2026 a 2- or 3-year average may meet the actual-letting test. If the property fails the applicable tests after any available averaging is considered, the VOA removes it from the non-domestic list and it returns to domestic council tax; if treated as a second home, the premium applies unless an exception such as Class 6 covers it. Pembrokeshire's online claim forms provide limited guidance on this transition, so holiday let owners caught by reclassification often do not realise they may qualify for a Class 6 exception if their planning conditions restrict year-round occupation.

Exceptions

All seven national exception classes apply. For a property on the market, Class 1 (sale) or Class 2 (let) can remove the premium for up to 12 months — but the asking price or rent must be reasonable by local standards. Pembrokeshire's rural market can move slowly, which makes the 12-month limit a real pressure point for sellers.

To challenge a refusal, submit a formal written Section 16 grievance to the council. If it rejects the grievance, you may appeal free to the Valuation Tribunal for Wales within two months of the decision notice; if it does not respond within two months, the appeal must reach the tribunal within four months from the date you submitted the grievance.

The Wales Premium Exceptions Guide covers Pembrokeshire's tiered structure and the evidence required for each exception class.

See more Wales guides →