Council Tax Premiums for Long-Term Empty Properties and Second Homes.

Bridgend County Borough Council has approved the introduction of a Council Tax Premium on long-term empty properties commencing on 1st April 2023 and on second homes commencing on 1st April 2024.

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

From 1st April 2023 long-term empty properties in Bridgend will be subject to a Council Tax charge of 200% of the annual council tax charge for the first 2 years after which the charge will increase to 300% of the annual charge.

From 1st April 2024 all second homes will be subject to a council tax charge of 200% the annual charge for the first 2 years after which the charge will increase to 300% of the annual charge.

The discretion given to local authorities to charge a premium is intended to be a tool to help councils to:
– Bring long-term empty homes back into use to provide safe, secure and affordable homes
– Support local authorities in increasing the supply of of affordable housing and enhancing the sustainability of local communities

Certain exemptions apply for unoccupied properties such as:
– Where the resident is in long-term residential care or hospital
– Where dwelling is being structurally repaired (for up to one year)
– Where the resident has died (for up to six months after grant of probate or letters of administration)

These are the exceptions to the premium that may apply

Class 1 – Dwellings being marketed for sale or where an offer to buy the dwelling has been accepted – this exception is time-limited for one year

Class 2 – Dwellings being marked for let – this exception is time-limited for one year

Class 3 – Annexes forming part of, or being treated as part of the mail dwelling

Class 4 – Dwellings which would be someone’s sole or main residence if they were not residing in armed forces accommodation

Class 5 – Occupied caravan pitches and boat moorings (second homes only)

Class 6 – Dwellings where by virtue of a planning condition, year-round or permanent occupation is prohibited or has been specified for use as short-term holiday accommodation only or prevents occupancy as a person’s sole or main residence (second home only)

Class 7 – Job-related dwellings (second homes only)

If you believe you are eligible for an exception listed above, please e-mail premiums@bridgend.gov.uk with the relevant information.

By PJC Homes on April 9th, 2024