Issue - meetings

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%).

The report was submitted by Cllr Huw Wyn Jones

DECISION

It was recommended 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%).  

DISCUSSION

The report was submitted stating that the Council must make an annual decision if it wished to levy a Council Tax Premium on long-term vacant properties and second homes, in accordance with the requirements of the Local Government Finance Act 1992.

It was highlighted that Cyngor Gwynedd had raised a 150% Premium on relevant second home Council tax, and a 100% Premium on long-term empty dwellings since 1 April 2023. 

It was explained that the decision sought was to retain the same level of Council tax Premium on second homes as would be raised for the 2026/27 financial year, and then increase the Premium to 150% on long-term empty properties.

Ongoing research had been carried out over the past year to identify trends and conclude as to how many of these changes were a direct result of the Premium.

It had been identified that there had been an increase in the number of second homes since 2024/25, following several years of decline in numbers.

It was then noted that the number of long-term vacant properties had remained constant and that residents of Gwynedd found such properties damaging.

It was reported that there was justification for not holding another public consultation, but if the Council wished to increase the Premium further, there would have to be a consultation. 

Observations arising from the discussion:

·       Attention was drawn to the fact that the Premium was intended to address the housing crisis facing the County, and that the hope in increasing the Premium was to reduce the number of empty houses in Gwynedd.