Written question WQ84811

The introduction of new legislation will allow local authorities in Wales to apply premiums of up to 300% to the council tax on second homes (furnished, occupied periodically) and long-term empty dwellings (empty for 12 months or more). The powers will take effect from 1 April 2023.

The powers are discretionary to allow local authorities to tailor their use to address local priorities and reflect the different patterns of housing availability and need across Wales.

The option of setting a premium in excess of 100% offers local authorities the flexibility to adopt a higher premium when they consider the local circumstances are appropriate and that the impact would be beneficial.

Local authorities should undertake an assessment of the impact before introducing or increasing a premium. The decision to apply a premium, and the level at which to apply it, will be a matter for each local authority.

This work is being carried out in collaboration with Siân Gwenllian, the Plaid Cymru designated member, as part of the Co-operation Agreement between the Welsh Government and Plaid Cymru.