Council Tax Premium Scheme

Long-term empty properties and second homes in Flintshire are subject to a Council Tax premium.

Properties that are not in use as someone`s sole or main residence due to being designated as a second home or long-term empty are subject to a Council Tax premium.

• Long-term empty properties (a property that is both unoccupied and substantially unfurnished for 12 months or more) are currently charged a Council Tax Premium of 75% in addition to the standard rate of Council Tax
• Second homes (a property which is not a person’s sole or main residence and is substantially furnished) is currently charged a Council Tax Premium of 100% in addition to the standard rate of Council Tax.

The Premium Scheme is Changing from 1st April 2025

At the Full Council meeting held on 24th September 2024, elected members determined to vary the premium rates to be effective from April 2025.

• From 1st April 2025 Long-term empty properties (a property that is both unoccupied and substantially unfurnished for 12 months or more) will be charged a Council Tax Premium of 100% in addition to the standard rate of Council Tax.
• From 1st April 2025 there will be no change to the premium charged on Second homes (a property which is not a person’s sole or main residence and is substantially furnished) which will remain at 100% in addition to the standard rate of Council Tax.

Further Changes to the Premium Scheme from 1st April 2026

From April 2026 any property that had been a long-term empty property for an extended period will be subject to an escalating level of premium determined on how long the property has been empty.  The new rates of premium that will apply only to long-term empty properties as below to encourage them to be brought back into use.

• 150% for properties empty for 3 years or more
• 200% for properties empty for 5 years or more
• 300% for properties empty for 10 years or more

Are there any exceptions to the premium?

There are some exceptions where a long-term empty property or a second home may not have to pay a Council Tax Premium as detailed below:

• Class 1 
  Dwellings being marketed for sale – this exception is time-limited for one year
• Class 2 
  Dwellings being marketed for let – this exception is time-limited for one year
• Class 3 
  Annexes forming part of, or being treated as part of, the main dwelling
• Class 4 
  Dwellings which would be someone’s sole or main residence if they were not residing in armed forces accommodation
• Class 5 
  Occupied caravan pitches and boat moorings where the caravan or boat currently has no resident but when next in use will be a person`s main residence
• Class 6 
  Where year-round occupation is prohibited by planning conditions preventing occupancy for:
  • a continuous period of at least 28 days in any one year period; or
  • specifying that the dwelling may be used for short term holiday let only; or
  • preventing occupancy as a person’s sole or main residence.”
• Class 7 
  Job-related dwellings where a property is left empty because the person in relation to the dwelling is now resident in another dwelling which is job related (as defined by Regulations).

If you believe you are eligible for an exception listed above, please complete our online form by clicking here.

What if my property isn’t eligible for an exception?

You will be subject to the Council Tax Premium, however the council does have schemes in place to support you to bring your property back into use as a primary permanent residence. If you would like to work with the council to bring the property back into full-time use, we can potentially assist you.

Details can be found at www.flintshire.gov.uk/en/Resident/Housing/Housing-Grants--Loans.aspx