Council Tax Information

Freeman on the Land

Council Tax and Freeman on the Land and similar groups

The Freeman on the Land movement and similar groups commonly believe that they are bound only by statute laws that they consent to.

Being a ‘freeman’ does not exempt any person from paying Council Tax. Council Tax is not optional and not something you consent to. If you are liable to pay Council Tax, you must make your payments.

The liability to pay Council Tax falls under the Local Government Finance Act 1992 and later regulations. This is a statute created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown.

For more information see: Local Government Finance Act 1992 (opens in a new tab).

Liability to pay Council Tax is set by The Council Tax (Administration and Enforcement) Regulations 1992. This gives local authorities the right to demand Council Tax which is used to fund essential local services.

For more information see: The Council Tax (Administration and Enforcement) Regulations 1992 (opens in a new tab).

Your liability for council tax is not dependent on, and does not require, your consent or the existence of a contractual relationship with the council. Any such assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.

Freeman on the land arguments have been considered and ruled against by the courts and anyone who withholds payment, will have recovery action taken against them. Should the Council need to take recovery action, additional costs will be incurred.

Occasionally we get people who are convinced that using an archaic law means they don’t have to pay council tax and there are many misleading articles and templates on the internet regarding the legality of council tax.

If you have any concerns over the charging of council tax, please seek independent advice from an organisation such as Citizens Advice or obtain legal advice, rather than relying on internet sources or forum statements which may be incorrect or misleading.

While we do our best to answer all relevant enquiries about council tax, we reserve the right to refuse to respond to lengthy spurious enquiries that focus on hypothetical arguments that have no basis in statute which use our resources at the expense of other taxpayers. This includes letters and notices served on the council’s chief executive with the same misleading reasoning.

Police and Crime Commissioner Precept Information

Police and Crime Commissioner Precept Information (opens in a new tab)

Council Tax Explanatory Notes

Police and Crime Commissioner Precept Information (opens in a new tab)

Council Tax Valuation Bands

Every dwelling in Wales has been placed by the Valuation Office Agency in one of nine valuation bands according to its capital value at the 1st April 2003. Your Council Tax bill shows the band for your dwelling. The bands for Wales are:

• A Up to £44,000

• B £44,001 - £65,000

• C £65,001 - £91,000

• D £91,001 - £123,000

• E £123,001 - £162,000

• F £162,001 - £223,000

• G £223,001 - £324,000

• H £324,001 - £424,000

• I £424,001 and above

If you have any queries on your banding you can contact the Valuation Office Agency on 03000 505 505.

Appeals

The Valuation Office Agency (VOA) values domestic properties for council tax. This valuation is used to set your council tax band. You might need to contact the VOA if you think your council tax band is wrong.

You can find out more about when you can challenge your band and what you need to do at Challenge your Council Tax band (opens in a new tab) If you challenge your band, you must continue to pay council tax at your current band until your appeal is decided.

You can contact the VOA at Contact VOA (opens in a new tab). If you are unable to use the online service, you can also contact the VOA on 03000 505 505.

You may wish to appeal against certain decisions made by the Council (e.g. matters regarding liability, chargeable dwellings and calculations of the Council Tax). In these circumstances, you should write to the Council so that your case can be reviewed. If you are not happy with the Council's reply, you can appeal to a Valuation Tribunal.

If your council tax demand shows that you are receiving a discount / exemption or any other reduction please read the explanatory notes.

If you consider that you are still entitled to the reduced bill you do not need to take any further action. If, however your circumstances have altered and you are no longer entitled to the reduction you are required by law to advise the council immediately.

Set out below is a brief description of exemptions and discounts available. The information is for guidance only; full details of individual exemptions and discounts are available on request.

Exempt dwellings

Most dwellings will be subject to the council tax, but some will be exempt and there will be no council tax to pay on them.

These are:

• A - Property that is unoccupied and substantially unfurnished which requires or is undergoing, has undergone, major repair works or structural alterations to render it habitable. The exemption continues for six months after the completion of works or for a maximum of 12 months, which ever is the shorter period.

• B - Property that is owned by a charity, was last used for charitable purposes and has been unoccupied for a period of up to 6 months.

• C - Property that is and has been unoccupied and substantially unfurnished for a period of up to 6 months.

• D - Property that is unoccupied and was, or will be, the sole or main residence of a person in detention.

• E - Property that is unoccupied and was the sole or main residence of a person in hospital, residential care home, nursing home, mental nursing home or a hostel.

• F - Property that is unoccupied and is held by the personal representatives of a deceased person, for a period of up to 6 months after the granting of probate.

• G - Property that is unoccupied where occupation is prohibited by law.

• H - Property that is unoccupied and held as being available for occupation by a minister of religion.

• I - Property that is unoccupied where it was last occupied by a person who is a resident elsewhere receiving care.

• J - Property that is unoccupied where it was last occupied by a person who is resident elsewhere providing care.

• K - Property that is unoccupied where it was last occupied solely by a student or students.

• L - Property that is unoccupied where the mortgagee is in possession under the mortgage.

• M - Property that is a hall of residence for students.

• N - Property that is occupied only by a student or students.

• O - Property owned by the Ministry of Defence held for the purpose of armed forces accommodation.

• P - Property where at least one liable person is a member of a visiting force or is an adult dependent of a member of a visiting force.

• Q - Property that is unoccupied and is held by a trustee in bankruptcy.

• R - Property consisting of a pitch or mooring which is not occupied by a caravan or boat.

• S - Property that is occupied solely by a person or persons aged under 18 years.

• T - Property that is unoccupied, forms part of a single property which includes another dwelling and may not be let separately from that other dwelling without breach of planning control.

• U - Property that is occupied solely by a person or persons who are severely mentally impaired.

• V - Property where at least one liable person is a diplomat or a person on whom diplomatic privileges are conferred.

• W - Property that is an annex or similar and is occupied by a dependent relative.

• X - Property that is occupied by one or more care leavers and every resident is either a care leaver, student or a severely mentally impaired person.

If you think your property may be exempt, you should contact the Council.

People with disabilities

If you, or someone, who lives with you, need an extra room or extra space in your home e.g. for use of a wheelchair, because of a disability, you may be able to get a reduction in your bill. This reduction would assume that your home had been placed in the valuation band covering homes immediately below the actual band. If your home is a Band A, you can now still qualify for a reduction. Please contact the Council for further information if you think that you may qualify.

Discounts

There are discounts available to reduce your council tax liability, this can be a 25% or a 50% discount depending on the circumstances. For instance, if you are the only person resident in a dwelling you would be entitled to a 25% discount. However, if there is more than one resident you may still qualify for a 25% or 50% discount depending on the circumstances of the residents. The people listed below are not counted as being resident and if you think you may be entitled to a discount you should contact the Council.

1. Persons in detention

2. Persons who are severely mentally impaired

3. Persons in respect of whom Child Benefit is payable

4. Most full-time students

5. Some Hospital patients

6. Patients in residential care homes, nursing homes, mental nursing homes

7. Certain care workers

8. Persons resident in certain hostels or night shelters

9. Members of international Headquarters and Defence Organisation (e.g. NATO)

10. Members of religious communities

11. Certain school leavers

12. Members of visiting forces and their adult dependents

Single Person Discount - residents reaching the age of 18

Please note that the single person discount may no longer apply when any other resident reaches the age of 18 unless they fall to be disregarded for council tax purposes. Please refer to the list above or contact Revenue Services for further information.

Second homes

Properties that are unoccupied and furnished fall within the (Prescribed Classes of Dwellings) (Wales) Regulations. The Council has resolved not to award any discount to properties that fall within these defined classes.

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 Council had previously resolved to charge a premium of 50% from the 1.4.17, increasing it to 100% from the 1.4.22. A further resolution has now been made which increases the rate of second home premium from the 1.4.24 to 200%. From the 1st April 2025 the premium will be 150%. The premium is in addition to the standard rate of council tax for properties that fall within this definition.

The regulations prescribe 7 classes of dwellings which are excepted from the premium: -

Class 1 – Dwellings being marketed for sale – time limited to one year

Class 2 – Dwellings being marketed for let – time limited to one year

Class 3 - Annexes forming part of and 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

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

Class 7 – Dwellings which are periodically occupied as a person is required to reside elsewhere in job related accommodation

Empty properties

Properties that are unoccupied and unfurnished will attract a 100% charge after any Class A or Class C exemption has expired. 

At the Council meeting held on the 14^th December 2023, Members resolved to amend the premium chargeable on long term empty properties (unoccupied and unfurnished) with effect from the 1^st 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

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.

The above decisions replace the decision made at the Council meeting on the 19^th October 2017 where Members resolved to introduce a premium from the 1.4.19 for properties that have been empty (unoccupied and unfurnished) for more than 3 years as follows:

• From 1 April 2019 the council tax premium would be 25% i.e. 125% annual Council Tax charged for properties empty for 3 years or more.

• From 1 April 2020 the council tax premium would be 50% for properties empty for 4 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.

There are 4 statutory exceptions to the premium as detailed below:

Class 1 - Exception for dwellings being marketed for sale

In order to 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 in writing, our on-line form can be found at Appeals process: Council Tax Premium for Long Term Empty Properties.

Class 2 – Dwellings marketed to let

To qualify for this exception the dwelling must be on the market for let at a resonable 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 in writing, our on-line form can be found at Appeals process: Council Tax Premium for Long Term Empty Properties.

Class 3: Exception for Annexes forming 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: Exception for 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 resides in armed forces accommodation. It also covers armed forces personnel whose homes are unoccupied because they are living in armed forces accommodation overseas. 

An appeal process has also been devised to allow for a discretionary discount to be granted to allow the taxpayer additional time before the premium will be applied. Consideration 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 requires. Any application will also be subject to a financial test.

Council Tax Reduction Scheme

The Council Tax Reduction Scheme will help people on low income to pay their council tax bills. For instance, if you are in receipt of Income Support, Job Seekers Allowance (Income Based), Pension Credit Guarantee Credit and Employment Support Allowance – Income Related, you will normally pay no council tax. You may qualify for a reduction if you are in receipt of Universal Credit or work and your income is below a certain level. Please contact Revenue Services for further details.

Discretionary reduction

The Local Government Act 2003 introduced new discretionary powers for local authorities in respect of council tax discounts. This provided local authorities with more freedom to determine or vary discounts and exemptions from council tax in order to take into account local problems such as flooding and other natural disasters. Discounts can also be applied in individual cases.

National Fraud Initiative – Data sharing

The County Council is under a duty to protect the public funds it administers. To this end from time to time it may use information provided to it for the prevention and detection of fraud and share it with other bodies administering public funds solely for these purposes.

 

Who has to pay Council Tax

Occupied property

How can I tell who has to pay?

There is only one Council Tax bill for each home. To work out who pays for your home, look at the list below. When you reach the first description that applies to someone in your home, they are responsible for the bill. They are known as the 'liable person'.

• A resident freeholder (for owner-occupied property, this will be the owner)
• A resident leaseholder
• A resident with a statutory or secure tenancy
• A resident licensee
• A resident
• The non-resident owner

A 'resident' is a person of 18 years or over who lives in the home as their only or main home.

What if there is more than one liable person?

People who are joint owners or joint tenants are jointly liable for the one Council Tax charge for that property. The husband or wife of the Council Tax payer is also jointly responsible for paying the bill. This also applies to an unmarried couple living together as husband and wife and to couples living together in a civil partnership. Special rules apply where one of the liable people is severely mentally impaired, a student, a student nurse, an apprentice or a youth training trainee.

Are the residents always liable?

In some special cases the owner, not the residents, has to pay the Council Tax. These cases are:

• Properties occupied by more than one household, where the households share facilities, such as cooking or washing
• Residential care homes, nursing homes (such as hospices), mental nursing homes or certain types of hostels providing a high level of care
• Religious communities such as a monasteries or convents
• Properties which are not the owner's main home, but which are the main home of a person or people who the owner employs in domestic service
• Vicarage and other houses where a minister of religion lives and works
• Properties occupied by asylum seekers

If you live in one of these homes where the owner is liable, you do not have to pay the Council Tax. If your landlord is the liable person, they may ask you to pay something towards the bill. This depends on the terms of your agreement with them.

Unoccupied property

Unoccupied properties are normally charged 100% of the full charge and the owner is usually the person liable to pay the charge. Exemptions do apply in some circumstances.

Tell us about a change

Tell us about a change of address. Please tell us if you are moving in to a property in Pembrokeshre from another County or you are leaving Pembrokeshire and moving out of a property. We also need to know if you are moving within the County.

Cancel a single person discount if you no longer qualify.

Overview

Council tax is collected on all domestic properties of which there are approximately 63,000 in Pembrokeshire. Money raised by the tax is used to partly fund services.

 

How is Council Tax worked out?

Council Tax Valuation Bands

Your home has been allocated one of nine bands according to its market value at 1st April 2003. The price of your home today is not a good guide as to what your band should be. The Valuation Office Agency is responsible for setting the bands for Council Tax properties. Your council tax demand states which band applies to your home.

 

 

What is the Council Tax band of my property?

To find out the amount due for your property this financial year you can check by using My Account or use the Services in your area function (simply type in your postcode and then click on the property you are searching for). This information can also be found on the Valuation Office Agency (opens in a new tab) website.

How much will I pay?

This depends on the band of your property and the number of occupants. If you think you may be entitled to an exemption and/or a discount see the section on discounts or exemptions for information. If you are already registered for council tax you can set up My Account which enables you to view your account online.

Council Tax charges 2025/26

Community	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H	Band I
Ambleston	1,353.26	1,578.82	1,804.35	2,029.90	2,480.98	2,932.08	3,383.16	4,059.80	4,736.44
Amroth	1,364.37	1,591.77	1,819.16	2,046.56	2,501.35	2,956.14	3,410.93	4,093.12	4,775.31
Angle	1,364.67	1,592.13	1,819.57	2,047.02	2,501.91	2,956.81	3,411.69	4,094.04	4,776.39
Boncath	1,353.60	1,579.21	1,804.81	2,030.41	2,481.61	2,932.81	3,384.01	4,060.82	4,737.63
Brawdy	1,353.25	1,578.81	1,804.34	2,029.89	2,480.97	2,932.06	3,383.14	4,059.78	4,736.42
Burton	1,367.50	1,595.43	1,823.34	2,051.26	2,507.09	2,962.93	3,418.76	4,102.52	4,786.28
Caldey	1,341.76	1,565.40	1,789.02	2,012.65	2,459.90	2,907.16	3,354.41	4,025.30	4,696.19
Camrose	1,350.17	1,575.21	1,800.23	2,025.26	2,475.31	2,925.37	3,375.43	4,050.52	4,725.61
Carew	1,366.65	1,594.44	1,822.21	2,049.99	2,505.54	2,961.10	3,416.64	4,099.98	4,783.32
Cilgerran	1,357.96	1,584.30	1,810.62	2,036.95	2,489.60	2,942.26	3,394.91	4,073.90	4,752.89
Clydau	1,353.08	1,578.61	1,804.11	2,029.63	2,480.65	2,931.69	3,382.71	4,059.26	4,735.81
Clynderwen	1,355.75	1,581.73	1,807.68	2,033.64	2,485.55	2,937.48	3,389.39	4,067.28	4,745.17
Cosheston	1,356.46	1,582.55	1,808.62	2,034.70	2,486.85	2,939.01	3,391.16	4,069.40	4,747.64
Crymych	1,357.73	1,584.04	1,810.32	2,036.61	2,489.18	2,941.77	3,394.34	4,073.22	4,752.10
Cwm Gwaun	1,351.47	1,351.47	1,801.97	2,027.22	2,477.71	2,928.21	3,378.69	4,054.44	4,730.19
Dale	1,353.95	1,579.62	1,805.27	2,030.93	2,482.24	2,933.56	3,384.88	4,061.86	4,738.84
Dinas Cross	1,367.25	1,595.14	1,823.01	2,050.89	2,506.64	2,962.40	3,418.14	4,101.78	4,785.42
East Williamston	1,371.09	1,599.62	1,828.13	2,056.65	2,513.68	2,970.72	3,427.74	4,113.30	4,798.86
Eglwyswrw	1,355.48	1,581.41	1,807.31	2,033.23	2,485.05	2,936.89	3,388.71	4,066.46	4,744.21
Fishguard & Goodwick	1,379.44	1,609.36	1,839.26	2,069.17	2,528.98	2,988.80	3,448.61	4,138.34	4,828.07
Freystrop	1,371.20	1,599.75	1,828.27	2,056.81	2,513.87	2,970.95	3,428.01	4,113.62	4,799.23
Haverfordwest	1,394.26	1,626.65	1,859.02	2,091.40	2,556.15	3,020.91	3,485.66	4,182.80	4,879.94
Hayscastle	1,353.19	1,578.73	1,804.26	2,029.79	2,480.85	2,931.92	3,382.98	4,059.58	4,736.18
Herbrandston	1,370.93	1,599.43	1,827.91	2,056.40	2,513.37	2,970.35	3,427.33	4,112.80	4,798.27
Hook	1,360.75	1,587.56	1,814.34	2,041.14	2,494.72	2,948.31	3,401.89	4,082.28	4,762.67
Hundleton	1,352.38	1,577.79	1,803.18	2,028.58	2,479.37	2,930.17	3,380.96	4,057.16	4,733.36
Jeffreyston	1,362.91	1,590.07	1,817.22	2,044.37	2,498.67	2,952.98	3,407.28	4,088.74	4,770.20
Johnston	1,373.93	1,602.94	1,831.92	2,060.91	2,518.88	2,976.87	3,434.84	4,121.82	4,808.80
Kilgetty/Begelly	1,372.49	1,601.26	1,830.00	2,058.75	2,516.24	2,973.75	3,431.24	4,117.50	4,803.76
Lampeter Velfrey	1,348.25	1,572.98	1,797.68	2,022.39	2,471.80	2,921.23	3,370.64	4,044.78	4,718.92
Lamphey	1,359.37	1,585.95	1,812.50	2,039.07	2,492.19	2,945.32	3,398.44	4,078.14	4,757.84
Letterston	1,379.19	1,609.07	1,838.93	2,068.80	2,528.53	2,988.27	3,447.99	4,137.60	4,827.21
Llanddewi Velfrey	1,359.99	1,586.67	1,813.33	2,040.00	2,493.33	2,946.67	3,399.99	4,080.00	4,760.01
Llandissilio West	1,350.76	1,575.90	1,801.02	2,026.15	2,476.40	2,926.66	3,376.91	4,052.30	4,727.69
Llangwm	1,361.57	1,588.52	1,815.44	2,042.37	2,496.22	2,950.09	3,403.94	4,084.74	4,765.54
Llanrhian	1,368.20	1,596.25	1,824.27	2,052.31	2,508.37	2,964.45	3,420.51	4,104.62	4,788.73
Llanstadwell	1,378.43	1,608.18	1,837.91	2,067.65	2,527.12	2,986.60	3,446.08	4,135.30	4,824.52
Llawhaden	1,357.59	1,583.86	1,810.12	2,036.39	2,488.92	2,941.45	3,393.98	4,072.78	4,751.58
Maenclochog	1,373.81	1,602.80	1,831.76	2,060.73	2,518.66	2,976.61	3,434.54	4,121.46	4,808.38
Manorbier	1,365.91	1,593.58	1,821.22	2,048.88	2,504.18	2,959.49	3,414.79	4,097.76	4,780.73
Manordeifi	1,358.17	1,584.54	1,810.90	2,037.26	2,489.98	2,942.71	3,395.43	4,074.52	4,753.61
Marloes & St Brides	1,354.91	1,580.75	1,806.56	2,032.38	2,484.01	2,935.66	3,387.29	4,064.76	4,742.23
Martletwy	1,363.45	1,590.71	1,817.94	2,045.19	2,499.67	2,954.16	3,408.64	4,090.38	4,772.12
Mathry	1,365.27	1,592.83	1,820.37	2,047.92	2,503.01	2,958.11	3,413.19	4,095.84	4,778.49
Merlins Bridge	1,356.61	1,582.72	1,808.82	2,034.92	2,487.12	2,939.33	3,391.53	4,069.84	4,748.15
Milford Haven	1,365.43	1,593.02	1,820.58	2,048.16	2,503.30	2,958.45	3,413.59	4,096.32	4,779.05
Mynachlogddu	1,348.61	1,573.39	1,798.15	2,022.92	2,472.45	2,921.99	3,371.53	4,045.84	4,720.15
Narberth	1,381.61	1,611.90	1,842.16	2,072.43	2,532.96	2,993.51	3,454.04	4,144.86	4,835.68
Nevern	1,364.33	1,591.74	1,819.12	2,046.51	2,501.28	2,956.07	3,410.84	4,093.02	4,775.20
New Moat	1,345.43	1,569.68	1,793.91	2,018.15	2,466.62	2,915.10	3,363.58	4,036.30	4,709.02
Newport	1,369.51	1,597.77	1,826.02	2,054.27	2,510.77	2,967.28	3,423.78	4,108.54	4,793.30
Neyland	1,400.05	1,633.40	1,866.74	2,100.08	2,566.76	3,033.45	3,500.13	4,200.16	4,900.19
Nolton & Roch	1,353.98	1,579.66	1,805.31	2,030.98	2,482.30	2,933.64	3,384.96	4,061.96	4,738.96
Pembroke	1,399.25	1,632.48	1,865.68	2,098.89	2,565.30	3,031.73	3,498.14	4,197.78	4,897.42
Pembroke Dock	1,383.17	1,613.71	1,844.23	2,074.76	2,535.81	2,996.87	3,457.93	4,149.52	4,841.11
Penally	1,365.63	1,593.24	1,820.84	2,048.45	2,503.66	2,958.87	3,414.08	4,096.90	4,779.72
Pencaer	1,358.27	1,584.66	1,811.03	2,037.41	2,490.16	2,942.92	3,395.68	4,074.82	4,753.96
Puncheston	1,357.31	1,583.54	1,809.75	2,035.97	2,488.40	2,940.84	3,393.28	4,071.94	4,750.60
Rosemarket	1,388.83	1,620.32	1,851.78	2,083.26	2,546.20	3,009.15	3,472.09	4,166.52	4,860.95
Rudbaxton	1,354.61	1,580.39	1,806.15	2,031.92	2,483.45	2,934.99	3,386.53	4,063.84	4,741.15
Saundersfoot	1,379.97	1,609.98	1,839.97	2,069.97	2,529.96	2,989.96	3,449.94	4,139.94	4,829.94
Scleddau	1,352.52	1,577.95	1,803.37	2,028.79	2,479.63	2,930.47	3,381.31	4,057.58	4,733.85
Solva	1,380.77	1,610.91	1,841.03	2,071.16	2,531.41	2,991.67	3,451.93	4,142.32	4,832.71
Spittal	1,351.59	1,576.87	1,802.13	2,027.40	2,477.93	2,928.47	3,378.99	4,054.80	4,730.61
St Davids & Cathedral Close	1,370.44	1,598.86	1,827.26	2,055.67	2,512.48	2,969.30	3,426.11	4,111.34	4,796.57
St Dogmaels	1,390.85	1,622.67	1,854.47	2,086.28	2,549.89	3,013.51	3,477.13	4,172.56	4,867.99
St Florence	1,379.78	1,609.76	1,839.71	2,069.68	2,529.60	2,989.54	3,449.46	4,139.36	4,829.26
St Ishmaels	1,357.52	1,583.79	1,810.03	2,036.29	2,488.79	2,941.31	3,393.81	4,072.58	4,751.35
St Mary Out Liberty	1,355.23	1,581.12	1,806.98	2,032.86	2,484.60	2,936.35	3,388.09	4,065.72	4,743.35
Stackpole & Castlemartin	1,354.62	1,580.40	1,806.17	2,031.94	2,483.48	2,935.02	3,386.56	4,063.88	4,741.20
Templeton	1,369.50	1,597.76	1,826.01	2,054.26	2,510.76	2,967.26	3,423.76	4,108.52	4,793.28
Tenby	1,397.13	1,630.00	1,862.85	2,095.71	2,561.42	3,027.14	3,492.84	4,191.42	4,890.00
The Havens	1,358.59	1,585.04	1,811.46	2,037.90	2,490.76	2,943.63	3,396.49	4,075.80	4,755.11
Tiers Cross	1,355.03	1,580.89	1,806.72	2,032.56	2,484.23	2,935.92	3,387.59	4,065.12	4,742.65
Uzmaston Boulston & Slebech	1,355.33	1,581.23	1,807.11	2,033.00	2,484.77	2,936.55	3,388.33	4,066.00	4,743.67
Walwyns Castle	1,356.38	1,582.46	1,808.51	2,034.58	2,486.70	2,938.84	3,390.96	4,069.16	4,747.36
Wiston	1,348.95	1,573.78	1,798.60	2,023.43	2,473.08	2,922.73	3,372.38	4,046.86	4,721.34
Wolfscastle	1,357.77	1,584.07	1,810.36	2,036.66	2,489.25	2,941.84	3,394.43	4,073.32	4,752.21

Calculation of Council Tax

The Council has calculated its tax base for 2025-26 at 63,013.04 and set the council tax at £1,651.97 (band ‘D’ equivalent). 

The tax levied for each property band throughout the County in respect of the County Council’s expenditure including levies, and the Police & Crime Commissioner Dyfed Powys precept of £22,727,543 is shown below:

  

 

Local Precepts

Council tax is collected in respect of the precepts paid to town and community councils. The band `D' tax for each community precept is shown below.

 

Town/ Community council	Amount 2025-26 (£)	Band D 2025-26 (£)	Amount 2024-25 (£)
Ambleston	2,800.00	17.25	2,700.00
Amroth	32,000.00	33.91	27,500.00
Angle	8,400.00	34.37	4,200.00
Boncath	7,200.00	17.76	6,800.00
Brawdy	6,700.00	17.24	5,922.00
Burton	27,300.00	38.61	27,300.00
Caldey	0.00	0.00	0.00
Camrose	12,500.00	12.61	12,500.00
Carew	30,000.00	37.34	30,000.00
Cilgerran	20,000.00	24.3	20,000.00
Clydau	6,326.00	16.98	6,326.00
Clynderwen	8,972.97	20.99	8,346.95
Cosheston	10,000.00	22.05	7,725.00
Crymych	20,000.00	23.96	17,000.00
Cwm Gwaun	2,112.00	14.57	1,921.50
Dale	4,200.00	18.28	4,200.00
Dinas Cross	25,000.00	38.24	25,000.00
East Williamston	41,160.68	44.00	38,701.20
Eglwyswrw	8,500.00	20.58	8,000.00
Fishguard & Goodwick	147,070.00	56.52	127,070.00
Freystrop	12,000.00	44.16	9,000.00
Haverfordwest	402,907.00	78.75	401,751.00
Hayscastle	4,500.00	17.14	4,500.00
Herbrandston	8,510.00	43.75	7,500.00
Hook	12,120.00	28.49	11,233.20
Hundleton	6,890.00	15.93	6,890.00
Jeffreyston	9,300.00	31.72	9,300.00
Johnston	39,000.00	48.26	37,000.00
Kilgetty/Begelly	53,170.00	46.10	53,170.00
Lampeter Velfrey	6,000.00	9.74	6,500.00
Lamphey	20,385.00	26.42	16,560.00
Letterston	30,000.00	56.15	25,000.00
Llanddewi Velfrey	5,839.00	27.35	5,839.00
Llandissilio West	3,100.00	13.5	3,000.00
Llangwm	12,314.00	29.72	12,314.00
Llanrhian	25,000.00	39.66	17,000.00
Llanstadwell	23,016.40	55.00	17,258.48
Llawhaden	7,500.00	23.74	7,500.00
Maenclochog	18,800.00	48.08	15,800.00
Manorbier	27,554.00	36.23	22,450.00
Manordeifi	7,000.00	24.61	6,500.00
Marloes & St Brides	4,717.57	19.73	4,231.00
Martletwy	11,250.00	32.54	11,250.00
Mathry	13,500.00	35.27	11,000.00
Merlins Bridge	17,500.00	22.27	17,500.00
Milford Haven	198,257.00	35.51	199,815.00
Mynachlogddu	2,500.00	10.27	2,000.00
Narberth	83,000.00	59.78	83,000.00
Nevern & Bayvil	20,000.00	33.86	20,000.00
New Moat	1,200.00	5.5	1,200.00
Newport	52,974.00	41.62	33,124.00
Neyland	123,600.00	87.43	111,669.80
Nolton & Roch	10,500.00	18.33	8,020.00
Pembroke	293,230.00	86.24	225,000.00
Pembroke Dock	227,712.00	62.11	233,146.00
Penally	20,000.00	35.8	16,450.00
Pencaer	8,000.00	24.76	8,000.00
Puncheston	6,264.89	23.32	5,695.35
Rosemarket	16,800.00	70.61	16,800.00
Rudbaxton	12,000.00	19.27	9,000.00
Saundersfoot	114,115.00	57.32	110,831.09
Scleddau	7,500.00	16.14	7,500.00
Solva	36,500.00	58.51	36,500.00
Spittal	3,618.00	14.75	3,618.00
St Davids & Cathedral Close	60,000.00	43.02	50,000.00
St Dogmaels	63,374.00	73.63	40,000.00
St Florence	27,858.00	57.03	25,662.00
St Ishmaels	6,600.00	23.64	6,600.00
St Mary-Out-Liberty	8,262.00	20.21	4,912.00
Stackpole & Castlemartin	7,000.00	19.29	6,300.00
Templeton	24,000.00	41.61	23,558.00
Tenby	277,871.33	83.06	278,001.53
The Havens	27,675.00	25.25	27,675.00
Tiers Cross	5,200.00	19.91	5,200.00
Uzmaston,  Boulston & Slebech	7,835.00	20.35	6,500.00
Walwyns Castle	3,150.00	21.93	3,150.00
Wiston	6,000.00	10.78	6,000.00
Wolfscastle	7,624.00	24.01	7,234.74
Total	2,972,334.84	2608.72	2,742,821.84

How Council Tax is Spent

Information to Council taxpayers on planned expenditure and Council Tax level in 2025-26

Expenditure and Council Tax Level in 2025-26

The costs of the services administered by the County Council are shown below. The Mid & West Wales Fire and Rescue Service, the Pembrokeshire Coast National Park and the Town and Community Councils independently determine their own expenditure levels and resultant levies and precepts.

Local Government Finance Settlement:

The Standard Spending Assessment (the need to spend), calculated by the Welsh Government, is £332.2m which compares to the net Council expenditure of £326.3m shown below.

Capital Investment: 

A programme of capital investment totalling £142.3m is planned for 2025-26, including slippage from previous years. This may be added to if additional funding approvals are received in the year.

Financial Reserves:

Revenue reserves – The working balances for 2025-26 are, Housing Revenue Account (£0.9m) and General Fund (£9.8m). Included in the net expenditure of the County Council Services set out below are the planned net appropriations from reserves of £5.9m earmarked for specific purposes (including £10.3m from the Council Tax Premiums for Second Homes and Long Term Empty Properties)

Planned Revenue Expenditure:

The revenue budget as summarised below may be added to if additional funding approvals are received in the year.

Copies of the integrated budget reports can be obtained from the Director of Resources, County Hall, Haverfordwest SA61 1TP or by searching meetings and agendas 

County council services	Gross expenditure 2022-26 (£,000)			Income 2025-26 (£'000)		Reserves 2025-26 (£'000)		Net estimated expenditure 2025-26 (£'000)		Net estimated expenditure 2024-25 (£,000)
Education – Individual School Budgets	124,435			(17,092)		(4,395)		102,948		97,220
Education - Other	33,108			(10,985)		188		23,311		22,094
Cultural, Leisure, Tourism & Registration Services	12,023			(7,265)		224		4,982		5,622
Social Care – Children’s Services	45,775			(3,923)		0		41,852		31,568
Social Care – Adult Services	128,167			(38,804)		2		89,365		79,924
Housing Services	34,959			(33,534)		5,212		6,637		5,895
Infrastructure & Environmental Services	46,193			(20,430)		1,378		27,141		28,603
Law & Governance	3,083			(547)		0		2,536		2,514
Additional Efficiency Target	(1,400)			0		0		(1,400)		-
Resources	23,254			(16,586)		939		7,607		5,205
Council Tax Reduction Scheme	12,041			0		0		12,041		11,181
Vacancy Management	(1,000)			0		0		(1,000)		(884)
Net Investment Income & Capital Financing Costs	14,465			(1,605)		30		12,890		13,136
Assistant Chief Executive Services Total	10,421			(8,705)		809		2,525		3,871
Holding / Trading (to be allocated)	0			0		0		0		553
Increase in Direct Employees National Insurance Contribution / Teachers Pension Pay Award	0			(4,900)		0		(4,900)		3000
Council Tax Premiums (2nd Home & LTE)	0			0		(10,327)		(10,327)		(10,838)
Cost Of Council Services	485,824			(164,198)		(5,940)		315,208		292,664

 

 

Levies and Community Precepts	Net Estimated Expenditure 2025-26 (£’000)	Net Estimated Expenditure 2024-25 (£’000)
Pembrokeshire Coast National Park	1,138	1,084
Mid and West Wales Fire and Rescue Service	9,987	9,448
Town and Community Council precepts	2,972	2,743
Budget requirement	329,305	305,939
Add: Discretionary rate relief	300	300
Less: Town and Community Council Precepts	(2,972)	(2,743)
Net County Council Expenditure and Levies	326,633	303,496
Less: Revenue Support Grant	(188,214)	(173,198)
Non-Domestic Rates Share	(45,320)	(45,672)
Total Charge to taxpayers for County Council Services and Levies	93,099	84,626

 

Calculation of Council Tax

Local Precepts

 

• Education & Children's Services
• Adult Care Services
• Environmental Services
• Planning & Development Services
• Housing Services
• Cultural & Related Services
• Highways, Roads & Transport