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 1 April 2023 and on second homes commencing on 1 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 1 April 2023, long-term empty properties in Bridgend will be subject to a Council Tax charge of 200 per cent of the annual council tax charge for the first two years, after which the charge will increase to 300 per cent of the annual charge.
  • From 1 April 2024, all second homes will be subject to a council tax charge of 200 per cent, the annual charge for the first two years after which the charge will increase to 300 per cent 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 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 a 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)

Exceptions to the premium

There are some exceptions to the premium that may apply from 1 April 2023. These are listed below:

  • 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 marketed for let - this exception is time-limited for one year;
  • Class 3 - annexes forming part of, or being treated as part of, the main 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 homes only);
  • Class 7 - job-related dwellings (second homes only)

If you believe you are eligible for an exception listed above, please e-mail:

Email Address: premiums@bridgend.gov.uk

Council Tax Premium Data

Bridgend County Borough Council charges a premium on Council Tax properties under powers detailed in the Housing (Wales) Act 2014.

Since 1st April 2023 Long Term Empty properties (those that are empty for 12 months or longer) have been subject to a Council Tax charge of 200% of the annual council tax charge. Once a property has been liable for a premium charge for 2 years, the premium charge increases to 300% of the annual charge until the property is sold or occupied.

As of 31 March 2024, Bridgend County Borough Council had 447 long term empty properties which has increased by over 40% to 795 as of 31 March 2025. Additional income of £547,253.04 has been collected in 2024/25.

A premium charge was also introduced on second homes with effect from 1st April 2024 and additional income of £163,079.90 has been collected in 2024/25 in respect of these properties.

Bridgend County Borough Council utilises the revenue generated from the Council Tax Premium to support a wide range of services, including the Council’s housing and homelessness services, and help to meet local housing needs.

Contact

If you have any queries about your council tax, please contact us using our online form.

Contact Council Tax

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