Decision details

Recommend to the full Council on 4 December 2025 that the following is the
favoured option of the Cabinet with regards to the level of Premium on the
Council Tax of Second Homes and Long-Term Empty Dwellings for the 2026/27
financial year:

• That Cyngor Gwynedd allows NO discount on class A second homes, under Section 12 of the Local Government Finance Act 1992 (i.e. no change).

• That Cyngor Gwynedd allows NO discount and RAISES A PREMIUM OF 150% on class B second homes, under Section 12B of the Local Government Finance Act 1992 (i.e. no change).

• That Cyngor Gwynedd allows NO discount on homes that have been empty for 6 months or more and RAISES A PREMIUM OF 150% on homes that have been empty for 12 months or more, under Section 12A of the Local Government Finance Act 1992) (i.e. increase the premium from 100% to 150%).