Wales Council Tax Premium 300 Percent: How It Works and What It Costs
Since April 2023, Welsh councils have had the power to charge council tax premiums of up to 300% on second homes and long-term empty properties. That is not a misprint — a 300% premium means you pay four times the standard band charge.
Where the 300% Cap Comes From
The Council Tax (Long-term Empty Dwellings and Dwellings Occupied Periodically) (Wales) Regulations 2022 raised the maximum from 100% to 300%, effective 1 April 2023. Each council sets its own rate anywhere from 0% to 300%, and most revise it annually.
Current Premium Rates by Council (2026/27)
Premium policies range from zero to the statutory ceiling. Here are some representative rates:
- Gwynedd: 150% on both second homes and empty homes (empty home premium raised from 100% in April 2026)
- Pembrokeshire: 125% on second homes; up to 300% on long-term empty properties depending on vacancy duration
- Anglesey: 100% on both categories
- Conwy: 100% on second homes; escalating from 100% to 300% on empty properties vacant for more than five years
- Denbighshire: 150% on second homes and empty homes vacant for less than five years; 225% on empty homes vacant five years or longer in 2026/27, rising to 250% from April 2027 and by 25 percentage points annually up to 300%
- Merthyr Tydfil: 100% on empty homes for 1–5 years, 150% for 5–10 years, 200% for 10-plus years
- Swansea and Newport: 100% on both categories
How the Calculation Works
The premium is calculated against the standard band charge before community council precepts are added.
Example — Band D in Gwynedd at 150%: Base council tax: £2,006. Premium: £2,006 × 150% = £3,009. Total annual bill: £5,015.
Example — Band F in Pembrokeshire at 300% (empty 5+ years): Base council tax: £3,200. Premium: £3,200 × 300% = £9,600. Total annual bill: £12,800.
Applicable discounts (such as the 25% single-person discount) are calculated after the premium is applied, under Section 18 of the Local Government Finance (Wales) Act 2024.
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Who Is Exempt
Seven statutory exception classes defined in the Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 remove the premium entirely for qualifying properties — covering homes being marketed for sale or let, annexes, armed forces accommodation, caravan pitches, planning-restricted properties, and job-related dwellings.
Beyond the statutory exceptions, some councils run their own local discretionary schemes. Newport, for example, offers a three-month grace period for new owners and a local renovation exception. Merthyr Tydfil has a similar renovation relief lasting up to six months.
The Wales Premium Exceptions Guide covers every exception class with the evidence required and walks through the application process council by council.
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