The definition of a second home is a dwelling which is not a person's sole or main home and is substantially furnished. The Council's policy is not to award any discount and therefore the full charge is payable.

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. From 1 April 2017 the Council resolved to charge a Second Home Premium of 50%. The premium increased to 100% with effect from the 1 April 2022.

From the 1 April 2024 the premium increased to 200%.

From the 1 April 2025 the premium will be 150%.

This charge is in addition to the standard rate of council tax.

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%

Welsh Government Guidance (opens in a new tab)

ID: 36, revised 18/11/2024