Denbighshire Council Approves 150% Council Tax Premium for Second Homes and Empty Properties

Denbighshire council’s cabinet has rubberstamped plans to charge owners of second homes and long-term empty homes with a 150% council tax premium.
At a meeting this week, the cabinet ratified their decision that was originally made last autumn.
The council agreed in September 2023 that owners of second homes and long-term empty properties would pay 100% over the standard council tax charge from April 2024 – with an extra 50% premium for homes that have been unoccupied and unfurnished for five years or more.
They also agreed the standard premium for second homes and long-term empty properties would increase to 150% in April 2025 with an additional 50% applied for those properties left empty for over five years. On Tuesday, cabinet members unanimously endorsed the policy and agreed to review it for 2026/27.
At the meeting at Ruthin’s County Hall HQ, cabinet member for housing Cllr Gwyneth Ellis said: “As you remember, we decided on our council tax strategy for second homes and long-term empty homes in September 2023.
“This has been decided. What we are asking for today is confirmation that we are going to continue with what we decided then.
“We are also asking for a review of an undertaking of the policy for 2026/27. Just to remind you that the premium is going to increase from 100% additional, as it is currently, to 150% for these two types of properties – with an additional 50% for homes that have been empty for more than five years.”
She added: “To remind you, the purpose is to increase the affordable homes in Denbighshire in order to promote sustainable communities. That is the important element.”
Cllr Elen Heaton called the decision a sensible approach but said it was a decision not to be taken lightly.
Conwy County Council also applied their own premium last week.
The Welsh Government allows councils to charge up to a 300% premium, but councillors heard how there was discretionary relief and exemptions available.

By Richard Evans – Local Democracy Reporter