What the New Pembrokeshire Council Tax Rules Mean for Second Home Owners 

The council tax rules are changing in 2024

Georgia Cave
Marketing Manager

You may have seen recently that Pembrokeshire Council have voted for a 200% Council Tax Premium for second homes in the county. They have also introduced a premium on long-term empty homes. 

This is coming into effect from 1st April 2024. 

Pembrokeshire has the second-highest number of second homes in all of Wales, and this was introduced to help crack down on empty properties in the county. 

So what has the new ruling decided? 

Long term Empty homes 

  • A council tax premium of 100% will apply to properties that have been empty for 24 months or more. 
  • A council tax premium of 200% will apply to properties that have been empty for 36 months or more. 
  • A council tax premium of 300% will apply to properties that have been empty for 48 months or more. 

Second Homes 

Second homeowners who short-let their properties will no longer qualify for small business rate relief unless they let their properties for 182 days per year. They also need to make their properties available to let for 242 days a year. 

If holiday lets don't meet this then they will be expected to pay the second home council tax premium of 200%. That effectively makes a second home band D property council tax bill circa £5000 per year. 

Cabinet Member for Finance Cll Alec Cormack commented, 'The county’s need for housing has never been greater. We must increase the availability of homes, and affordable homes to rent or buy in Pembrokeshire and Council Tax premiums are part of the tools to work towards those aims.'

“The aim is to bring long-term empty properties back into use to provide safe, secure and affordable homes and also support us to increase the supply of affordable housing and enhance the sustainability of local communities.”

If you’re not wanting to rent out your second home and you’re looking to sell, get in touch with our Pembrokeshire Area Partner, Rhys Jordan who can offer insight, experience and a completely personalised service from start to finish. 


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