Council Tax Premium in Ceredigion: Second Homes and Empty Properties

Ceredigion is one of the tougher Welsh councils: by April 2026 you are on double council tax on second homes (100% premium) and between 200% and 300% total on long-term empties depending on how long they have been vacant, using the Welsh up-to-300% powers.

Second homes - rate, Welsh powers, definition

Wales lets councils charge up to a 300% premium on second homes, so up to 400% total council tax.

Ceredigion used to charge only a 25% premium on second homes but changed policy after a 2023 consultation.

The 2026-27 council tax booklet and premium page show Ceredigion has held the second-home premium at 100% for 2026-27, not pushed it on again, which means for April 2026 bills you are looking at 100% premium (200% total).

Definition

Second homes are the section 12B category: "dwellings occupied periodically (sometimes known as second homes)". That is the standard Welsh definition: substantially furnished and not anyone's sole or main residence.

If your Ceredigion property is furnished and not genuinely someone's main home, you are treated as a second home and billed at double council tax from April 2024 onwards, with scope for the council to lift the premium further (up to 300%) in future.

Numbers and revenue for second homes

• A 2024 WalesOnline round-up notes Ceredigion previously only charged a 25% premium, but from April 2024 it lifted this to 100%, with an intention to move to 150% in April 2025, putting it in the handful of Welsh councils going above English-style 100% caps.
• A 2025 portfolio-investor article says Ceredigion's 150% premium on second homes was expected to push some owners to sell, but "has failed to trigger sales", and that the premium income is now helping to offset a GBP 900,000 budget shortfall; 75% of the revenue is directed to the general budget, with the rest earmarked for a community housing scheme.

The current premium is 100% but Ceredigion has already shown a willingness to go to 150% and can legally go higher.

Long-term empty properties - premium bands

Ceredigion uses the Welsh powers to run a stepped scheme on long-term empties under section 12A LGFA 1992.

From the council's Council Tax Premium on Long Term Empty Properties and Second Homes page:

The law now allows council tax to be increased to 400% total (100% normal + 300% premium) from 1 April 2023 in Wales.

Ceredigion's long-term empty rules from 1 April 2024 onwards (section 12A):

Property must be unoccupied and substantially unfurnished.

So your April 2026 owner-facing summary:

• Long-term empty 0-5 years: pay double council tax.
• 5-10 years: pay two and a half times the standard bill.
• 10+ years: pay three times.

Exceptions and Welsh-specific angles

Statutory and local exceptions

Ceredigion's premium page and consultation report sit on top of the Welsh national rules:

The council cites the Housing (Wales) Act 2014 and the increase in maximum premiums to 300% from April 2023.

Welsh regulations require that certain dwellings must not be charged a premium even if they are second homes or long-term empty. Key categories (mirroring other Welsh councils):

• Properties with holiday-only planning conditions that do not meet the business-rates holiday-let tests can, in some councils, be excepted from the premium; the consultation material discusses how these should be treated and the risk of penalising local park-home and chalet owners.
• Dwellings that are only a second home because the taxpayer is required to live in armed forces accommodation.
• Certain annexes forming part of a main dwelling.
• Properties being genuinely marketed for sale or let (time-limited exceptions).

Ceredigion's general Discounts and Exemptions page confirms that normal exemption classes (such as probate, student halls, etc.) still apply; if the property is fully exempt you do not pay either the standard bill or the premium.

Practical impact

The 2023-24 consultation feedback shows a strong split: 61% of respondents expected a negative or very negative impact from raising premiums, while 25% saw them as positive in tackling local housing pressures. The adopted scheme therefore aims to push harder on long-term empties (up to 200% premium) while scanning second homes with a steep but not yet maximum premium.

Appeals and how to challenge

Ceredigion uses the same basic structure as the rest of Wales:

1. If you think your property is wrongly classified as a second home or long-term empty, or should fall into an exception category, contact the council tax team and ask them to reconsider.
2. Provide evidence: tenancy agreements, bills, electoral registration, sales or letting marketing, planning decision notices, or armed-forces paperwork depending on what you rely on.
3. If you still disagree after a written decision, you can appeal to the Valuation Tribunal for Wales for an independent ruling.

Dispute it in writing with evidence. If they still say no, you can appeal to the Valuation Tribunal for Wales.

Council tax contacts (Ceredigion)

The premium, discounts and explanatory content all sit under "Resident - Council Tax" on the Ceredigion website, with a prominent link to "Council Tax Premium on Long-Term Empty Property or Second Home".

General contact is via the council tax section (email and phone listed on the main council tax pages and on bills) rather than a separate premium-specific channel.

Use the council tax contact details on your Ceredigion bill or the council's website if you think your home has been mis-classified or you qualify for a premium exemption.

Numbers and revenue

• WalesOnline's 2024 piece on Welsh council premiums says Ceredigion's new regime means "up to 200% premium" on long-term empties and confirms the step to 100% premium on second homes from April 2024.
• The portfolio-investor article reports that the premium income is helping offset a GBP 900,000 budget shortfall, with 75% of revenue going into the general fund and 25% into a community housing scheme.

For April 2026:

• Second homes: 100% premium (200% total), with a stated policy path towards 150%.
• Long-term empties: 100%, 150%, 200% premiums at 0-5, 5-10, 10+ years respectively.

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