COUNCIL tax premiums for long term empty properties and second homes in Rhondda Cynon Taf look set to continue.
A report due to go before full council on Wednesday, October 25 recommends the council continues with a 50% council tax premium for properties that have been empty for between a year and two years and a 100% premium for properties empty for longer than two years.
It also recommends that council reaffirms the introduction of a 100% premium for second homes (class B properties) from April 2024, as agreed in the council meeting of January 18 this year.
The Housing (Wales) Act 2014 means councils to raise an additional “premium” on homes that have been empty for 12 months or more and second homes.
A long-term empty property is defined as a dwelling which is both unoccupied and substantially unfurnished for a continuous period of at least one year.
On second homes, in order for a premium to apply to homes occupied periodically, a council must make its first decision at least one year before the beginning of the financial year to which the premium relates and RCT made this decision at its meeting in January, with the premium being applicable from April 1, 2024.
The level of premium for long term empty properties will continue at 50% where the property has been empty for between a year and two years and 100% where it has been empty for longer than two years and for second homes the level of premium will be 100%.
Another recommendation is continuing with no council tax discount for second homes/holiday homes which are also known as class A, B and C properties.
The council can award up to 50% discount on second homes or holiday homes (class A and B) but the council has previously decided not to allow a discount for class A and class B properties.
Class A properties are those which are not someone’s sole or main residence, which are furnished and where occupation is prohibited by law for a continuous period of at least 28 days in the relevant year.
Class B properties are the same but occupation is not prohibited by law for a continuous period of at least 28 days in the relevant year.
The council can also grant up to 50% discount on unoccupied and substantially unfurnished chargeable homes beyond the statutory six month exemption period and these properties are known as class C but the council has previously decided not to allow a discount on class C properties
