Wales Council Tax Premium Rates: 2026/27 Examples
How Premium Rates Work
Each of Wales's 22 billing authorities can set its own premium percentages within the legal maximum of 300%. A 100% premium doubles your bill. A 300% premium quadruples it. The premium is calculated on the standard Band charge before community council precepts are added.
Some councils apply a flat rate; others use tiered structures where the rate escalates based on how long a property has been empty. Second home rates and empty home rates can differ within the same authority.
Second Home Premium Rates (2026/27)
The rates below apply to periodically occupied dwellings — properties that are substantially furnished but not anyone's sole or main residence.
Gwynedd charges 150%. Pembrokeshire reduced its second-home rate from 200% in 2024 and 150% in 2025 to 125% for 2026/27.
Premium percentages differ by authority and property category. Check the relevant council's current policy before relying on a rate.
Empty Home Premium Rates (2026/27)
Long-term empty dwelling premiums often use tiered structures. The base rate applies after 12 months of vacancy, with escalation for longer periods.
Conwy's empty-home rate rises to 300% for homes empty more than five years. Denbighshire starts at 150% and adds 25% per year, up to 300% for properties empty over five years. Merthyr Tydfil uses a three-tier structure: 100% for 1–5 years, 150% for 5–10 years, and 200% for over 10 years.
Other authorities set their own rates and may use duration tiers. Check the council's current policy for the applicable schedule.
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What This Means in Pounds
A Band D property with a base charge of £2,000:
- At a hypothetical 50% premium: £3,000 total (£2,000 base + £1,000 premium)
- At 100% premium: £4,000 total
- At 150% premium: £5,000 total
- At 200% premium: £6,000 total
- At 300% premium: £8,000 total
Higher-band properties pay proportionally more. A Band G property with a base charge of £3,500 at a 150% premium pays £8,750 annually.
Councils That Do Not Charge a Premium
A council is not legally required to charge any premium at all. The power under Sections 12A and 12B is discretionary. Check your authority's current policy to confirm whether a premium applies to your property category and, if so, at what rate.
A council can change its premium rate for the following financial year by passing a determination at a Full Council meeting before 1 April. This means the rate you pay in one year may differ the next. Councils must publish notice of any determination in at least one local newspaper within 21 days.
Exception Classes Apply at Every Rate
Whatever the applicable rate within the 0%–300% statutory range, the seven national exception classes under the 2015 Regulations apply identically. A Class 1 exception (marketed for sale) removes the premium entirely. The financial benefit of claiming an exception scales with the rate your council charges.
This is why understanding the exception framework matters most in high-premium areas. A successful Class 1 claim in Gwynedd (150% premium) on a Band D property saves over £3,000 per year. At a hypothetical 50% premium on a £2,000 base bill, the same claim saves £1,000. The evidence threshold is the same either way.
The Wales second home and empty home premiums guide covers premium rates for all 22 councils alongside the exception classes, evidence requirements, and application process for each.
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