Council Tax Discounts
Care Leavers
From 1st April 2019 care leavers who meet the following definition can be disregarded for council tax purposes:
A care leaver means a person who is aged 24 or under and a category 3 young person as defined by section 104 of the Social Services and Well-Being (Wales) Act 2014 (1).
A disregard discount may apply depending on the number of other occupiers in the property over the age of 18 and their status. For example if a property is only occupied by a care leaver and a non-care leaver a 25% council tax discount would apply.
To apply for the discount please e-mail revenue.services@pembrokeshire.gov.uk or telephone Revenue Services on 01437 764551.
Discounts
To apply for a Council Tax discount you will need to log in to your My Account. If you don't already have one simply register
Single person discount
The normal Council Tax charge for a property is made on the basis that there are at least two adults (people aged 18 or over) living in the property. Where there is only one adult we give a 'Single person discount' of 25%.
Second homes
Second home premium
The definition of a second home is a dwelling which is not a person’s sole or main home and is substantially furnished.
The decision to charge a second home premium is made by Council who have resolved the following:
- From the 1 April 2017 to charge a second home premium of 50%.
- From the 1 April 2022 to charge a second home premium of 100%
- From the 1 April 2024 to charge a second home premium of 200%
- From the 1 April 2025 to charge a second home premium of 150%
- From the 1 April 2026 to charge a second home premium of 125%
The second home premium is in addition to the standard council tax charge.
Exceptions to second home premium
Class 1: Dwellings being marketed for sale - time limited to one year
In order for qualify for this exception a dwelling must be on the market for sale at a reasonable price. In considering whether a price is reasonable, comparisons will be made regarding other properties up for sale/sold in the area. Evidence that the property is for sale will be required.
Please note that this exception is time limited to one year. However this period may be extended if a sale is imminent.
Class 2: Dwellings being marketed for let - time limited to one year
To qualify for this exception the dwelling must be on the market for let at a reasonable rent. Evidence that the property is being marketed for let will be required.
Please note that this exception is time limited to one year, however this period may be extended if a let is imminent.
Class 3: Annexes which form part of, or being treated as part of, the main dwelling
This exception applies where an owner has adapted their dwelling to provide an annexe and the annexe is now being used 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
This exception applies to dwellings that would be a person’s sole or main residence but which is unoccupied because that person lives in armed forces accommodation.
It also covers armed forces personnel whose homes are unoccupied because they are living in armed forces accommodation overseas.
Class 5: Occupied caravan pitches and boat moorings
Class 6: Dwellings where a planning condition prevents occupancy for a continuous period of at least 28 days in any 12-month period, such as chalets and purpose built holiday homes.
With effect from the 1 April 2023 the Class 6 exception has been revised to:
Dwellings where a planning condition:
- restricts occupancy for a continuous period of at least 28 days in any one year period
- specifies that the dwelling may be used only as a holiday let or
- prevents occupancy as a person’s sole or main residence
Class 7: Dwellings which are periodically occupied as a person is required to reside elsewhere in job related accommodation.
If you believe you should not be subject to the premium or your property falls within the above definition but your bill does not reflect the additional charge, you should inform the Council within 21 days. Failure to supply or to give false information may result in the imposition of a penalty of £50.00, payment of which is enforceable in the Magistrates Court.
Several factors are considered when determining a person's main residence for council tax purposes. These include where an individual is registered to vote; whether the property is owned or rented; the amount of time spent at the property; family ties; where the majority of an individual's personal possessions are kept; where an individual is registered with a GP/dentist; where their correspondence is sent; where their partner resides and where their children go to school (if applicable).
If you have more than one residence, please complete the sole or main residency form to assist us in making a decision as to which address should be classed as your main residence.
For further information regarding any of the above please contact Revenue Services: (01437 764551)
Council Tax premiums - Income and spend
The discretion given to local authorities to charge a premium is intended to be a tool to help:
- bring long-term empty properties 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
Local authorities can apply premiums to long-term empty properties or second homes or both and can set different levels of premium for each class.
The powers were deliberately designed as discretionary powers to allow local authorities to tailor their use to address local priorities and reflect the different patterns of housing availability and need across Wales.
How is the money collected from the Council Tax premiums in Pembrokeshire spent?
For the financial year 2023/24
- Total number of second homes: 4043
- Total number of second homes liable for the premium as at March 2024: 3455
- Total number of long term empty properties: 522
- Total number of long term empty properties liable for premium as at March 2024: 498
- Total additional income generated from charging a premium on second homes: £4.80m
- Total additional income generated from charging a premium on long term empty properties: £0.40m
How the additional income from second home premiums has been used in 2023/24:
- Affordable housing: 18.75%
- Enhancing Pembrokeshire: 6.25%
- General fund community services: 75%
How the additional income from long term empty premiums has been used in 2023/24:
- Bringing houses back into use: 100%
- General fund housing services: 0%
How is the money collected from the Council Tax premiums in Pembrokeshire spent?
For the financial year 2024/25
- Total number of second homes: 4259
- Total number of second homes liable for the premium as at March 2025: 3399
- Total number of long-term empty properties: 612
- Total number of long-term empty properties liable for premium as at March 2025: 537
- Total additional income generated from charging a premium on second homes: £10,568,971.94
- Total additional income generated from charging a premium on long term empty properties: £1,477,262.30
How the additional income from second home premiums has been used in 2024/25:
- 85% to fund elements of the Council’s budget relating to affordable housing and enhancing the sustainability of local communities
- 75% (of the remaining 15%) for the affordable housing programme
- 25% (of the remaining 15%) for the Enhancing Pembrokeshire Grant scheme
How the additional income from long term empty premiums has been used in 2024/25:
- 100% to fund elements of the Council’s budget relating to affordable housing and enhancing the sustainability of local communities.
- 0% for bringing empty properties back into use.
Welsh Government guidance (opens in a new tab)
Empty properties
- Empty: A property that is not anyone's main home and is substantially unfurnished
- Unoccupied: A furnished property that is not anyone's main home
- Occupied: A property that is lived in as someone's main home
Properties that are unoccupied and unfurnished currently attract a 100% charge after any Class A or Class C exemption has expired.
Long-Term Empty Property Premium
From 1 April 2019 an additional premium was payable on long-term empty properties as follows:
- From 1 April 2019 the council tax premium would be 25% i.e. 125% annual Council Tax charged for properties empty for three years or more.
- From 1 April 2020 the council tax premium would be 50% for properties empty for four years or more i.e. 150% annual Council Tax charged.
- From 1 April 2021 the council tax premium would be 100% for properties empty for 5 years or more i.e. 200% annual Council Tax charged.
At the Council meeting held on the 14 December 2023, Members resolved to amend the premium chargeable on long-term empty properties (unoccupied and unfurnished) with effect from 1 April 2024 to:
- For properties empty for 2 years 100%
- For properties empty for 3 years 200%
- For properties empty for 4 years or more 300%
At the Council meeting held on the 12 December 2024, Members resolved to amend the premium chargeable on long-term empty properties (unoccupied and unfurnished) with effect from 1 April 2025 to:
- 300% for properties empty for 2 years or more
At the Council meeting held on the 9 October 2025, Members resolved for the long-term empty premium to remain at 300% for the financial year commencing on the 1 April 2026.
The premium is in addition to the standard charge, which comprises of the precept levied by the Council, Town and Community Council and Dyfed Powys Police and Crime Commissioner.
There are four statutory exceptions to the premium:
Class 1: Dwellings being marketed for sale
- time-limited for one year
In order for qualify for this exception a dwelling must be on the market for sale at a reasonable price. In considering whether a price is reasonable, comparisons will be made regarding other properties up for sale/sold in the area. Evidence that the property is for sale will be required.
Please note that this exception is time limited to one year. However this period may be extended if a sale is imminent. You will need to apply on the attached form for any extension
Class 2: Dwellings being marketed to let
- time limited for one year
To qualify for this exception the dwelling must be on the market for let at a reasonable rent. Evidence that the property is being marketed for let will be required.
Please note that this exception is time limited to one year, however this period may be extended if a let is imminent. You will need to apply on the attached form for any extension.
Class 3: Annexes forming part of and being used as part of the main dwelling
This exception applies where an owner has adapted their dwelling to provide an annexe and the annexe is now being used 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
This exception applies to dwellings that would be a person’s sole or main residence but which is unoccupied because that person lives in armed forces accommodation.
It also covers armed forces personnel whose homes are unoccupied because they are living in armed forces accommodation overseas.
Appeals
An appeal process has also been devised to allow for a discretionary discount to be granted for a temporary period where the taxpayer requires additional time before the premium will be applied. Considerations will be given to taxpayers who are currently renting a property whilst trying to renovate a property to use as their main home, where there are delays due to the presence of bats, or planning issues, or the property is a listed building and/or the level of work the property required. Any application will also be subject to a financial test.
Disabled people
Under certain circumstances a reduction in Council Tax can be allowed for a property which is the home of a disabled person. There is no age limit and the disabled person does not need to be the taxpayer, but must suffer from a 'permanent and substantial' disability.
To qualify both of the following criteria must apply:
First criteria
A person with a permanent and substantial disability must live at the address for which a reduction is claimed. The person with the disability does not have to be the Council Tax payer.
Second criteria
One of the following conditions must also apply:
- There is a room, other than a bathroom or kitchen which is used mainly to meet the needs of the disabled person.
- Or, there is a second bathroom or kitchen which is required to meet the needs of the disabled person.
- Or, the disabled person needs to use a wheelchair in the property, and there is enough floor space to allow this.
If these circumstances apply to you, or someone who lives with you then you should apply for a disabled person's reduction. Please note that the person claiming the reduction must be the council tax payer
Apply for a Disabled Person's Reduction
When the reduction applies, the Council Tax for the property is charged at the rate for the band below the actual band of the property. So for instance if a property is in Band D the bill will be the same as that for a Band C property. If the property is already in the lowest band, A, then a reduction of 1/9th of the Band D charge applies.
You can still qualify for other reductions such as single person discount and Council Tax reduction in addition to a disabled person's reduction.
We will normally need to visit you to confirm that you meet the criteria.
People that are not counted (disregarded) for Council Tax
Certain people can be 'disregarded' for Council Tax purposes. This means we do not count them when we are working out how many adults live in the property. If the number of adults counted is one, a discount of 25% is allowed. If no adults count, a discount of 50% is allowed.
The following list shows the people that can be disregarded:
- Full time students and student nurses
- Apprentices
- People for whom Child Benefit is payable and school leavers under 20
- People with a significant cognitive impairment
- Certain care workers and people providing care in the home
- People providing or receiving care elsewhere
- Patients living in a hospital or in a nursing home
- Prisoners and other people held in detention
- Members of recognised religious communities
- Foreign diplomats
Full time students and student nurses
If you are a student you can be disregarded for council tax purposes providing you are:
- Undertaking a full time course of further or higher education at a University, college or other educational establishment
- The course must be of a least one year's duration and involve at least 21 hours of study per week for at least 24 weeks in the year
- If you are under 20 years of age and attending a course which lasts more than 3 calendar months and involves at least 12 hours attendance per week between 8.00 am and 5.30 pm. The course must not be taken by correspondence or in consequence of a person's job and must not be a course of higher education.
Student nurses
A person is a student nurse on a particular day if, on that day, they are undertaking a course which would (if successfully completed) lead to a first registration in the Nurses’ Part or the Midwives’ Part of the register maintained by the Nursing and Midwifery Council under article 5 of the Nursing and Midwifery Order 2001(79).
A person is regarded as undertaking a course on a particular day if the day falls within the relevant period for that course.
Apprentices
A person will be treated as an apprentice on a particular day if on that day they are—
- employed for the purpose of learning a trade, business, profession, office, employment or vocation at a salary or in receipt of an allowance or both, which do not exceed the hourly rate set out in regulation 4A(1)(c) or (d) of the National Minimum Wage Regulations 2015 (74), and
- for that purpose, undertaking a programme of training leading to a qualification awarded by a body—
- which is recognised by the Office of Qualifications and Examinations Regulation under section 132 of the Apprenticeships, Skills, Children and Learning Act 2009(75) in respect of the qualification, or
- which is recognised by Qualifications Wales under Part 3 of the Qualifications Wales Act 2015(76).
People for whom Child Benefit is payable and school leavers under 20
If you are aged under 18 you will not be treated as resident for Council Tax purposes.
If you have attained the age of 18 but entitlement to Child Benefit continues you are still disregarded for council tax purposes. We will require proof that child benefit is still in payment e.g. notification letter or bank statement.
If you are aged 18 or over and under 20 and have finished a full time course of education between 1st April and 1st November you will not be treated as resident for council tax purposes up to and including 31st October. We will require confirmation of the course end date.
Apply for discount for whom Child Benefit payable
People with a significant cognitive impairment
If you have been certified by a medical professional as having a significant cognitive impairment (SCI), you are not counted as occupying your property for the purposes of Council Tax.
People who qualify for an exemption
If you live alone and have a significant cognitive impairment you will be exempt from paying any Council Tax at all. Depending on who else lives in your property a discount may be applicable.
People who qualify for a discount
- If you live with others who do not have a significant cognitive impairment you may still qualify for a discount depending on their status. If everyone in a property is disregarded, a 50% discount is awarded
- If everyone but one person in a property is disregarded, a 25% discount is awarded
- If more than two people are not disregarded, no discount can be awarded.
How to tell if you qualify as having a significant cognitive impairment (SCI)?
You are deemed to have a significant cognitive impairment if the following apply:
- You have been certified by a medical practitioner as having an impairment of intelligence and social functioning which is expected to be permanent.
You are receiving one of the following:
- attendance allowance under 64 of the Social Security Contributions and Benefits Act 1992.
- severe disablement allowance
- the highest or middle rate of the care component of a disability living allowance
- the standard or enhanced rate of the daily living component of personal independence payment
- an increase in the rate of your disablement pension (where constant attendance is needed)
- unemployability allowance or supplement
- Working Tax Credit (with disability element or severe disability element)
- constant attendance allowance or income support including a disability premium.
- Income support where the applicable amount includes a disability premium
- Universal credit which includes an amount in respect of that person having limited capability for work or work related activity or would include it but for regulations 27(4) or 29 (4).
- Armed forces independence payment under the Armed Forced and reserve Forces [Compensation Scheme] Order 2011
You will need to supply proof of any qualifying benefit.
Please telephone Revenue Services on 01437 764551 to request a copy of the application form.
Carer's discount
In order to apply for a carer's discount the carer must:
- Live in the same property as the person being cared for
- Provide care for at least 35 hours a week on average
- Not be the partner (or parent - if the person needing care is a child under 18) of the person being cared for.
They must be caring for someone entitled to:
- an attendance allowance or,
- The highest or middle rate of the care component of disability living allowance or,
- An increase in the rate of disablement pension due to the need for constant attendance or,
- An increase in constant attendance allowance.
- The standard or enhanced rate of the daily living component of personal independence payment under the Welfare Reform Act 2012 s78(3)
- Armed forces independence payment under the Armed Forces and Reserve Forces [Compensation Scheme] Order 2011
People providing or receiving care elsewhere
Council Tax bills are issued assuming that there are two or more adults living in a property. Due to changes in circumstances some people can be disregarded or not counted as an occupier for the purposes of Council Tax and a discount or exemption may apply.
Care, Nursing and Residential Homes
A person residing in a care, nursing or residential home on a permanent basis will have the home classed as their sole or main residence.
If their home, immediately prior, to admission to the care, nursing or residential home is left unoccupied and is still owned or rented by the person who is in care, it will be Exempt from Council Tax from the confirmed date of permanent admission.
If the account was originally sent in the name of the person who has gone into care, or jointly with a partner or other occupier, a revised account will be issued to the remaining occupier(s). If there is only one occupier left in the property a 25% discount will be granted.
Any remaining occupier(s) who were non-dependant(s) will be issued with a new account from the date of the previous occupier's date of admission. If there is only one occupier a 25% discount will be granted. A final account will be sent to the person in care, via the Next of Kin at the property.
Hospital patients
A person who has their sole or main residence in a National Health Service hospital is disregarded for Council Tax purposes. The Hospital will be classed as their sole or main residence, whilst they remain an in-patient. If they are in hospital for only a short time before returning home they will not be entitled to a reduction.
Prisoners and other people held in detention
A person who is detained by order of a court, whether they are in prison, in a hospital or any other place. It does not include people in police custody.
Members of recognised religious communities
If you are a member of a religious community where the principal occupation is prayer, contemplation, education, the relief of suffering or any combination of these and has no income or capital of their own. You must be dependent upon the community for all your material needs.
Foreign diplomats
This covers properties where the sole occupant is a person to whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964.