Second homes and holiday homes
In Wales, certain properties fall into what are called 'prescribed classes' of properties".
In general terms, the prescribed classes cover properties which are furnished but where nobody is living. A furnished property falls into a prescribed class as soon as it becomes unoccupied.
The prescribed classes are often called second homes, but actually include a wider range of properties (for example, furnished properties which are for sale, or furnished properties where the former resident has moved into sheltered accommodation).
Local authorities in Wales have the power to decide whether to grant a discount for properties in the prescribed classes, and if so, how much.
Prescribed class A refers to furnished properties where there are restrictions on use (for example, holiday chalets). You have to pay full Council Tax on these properties in Neath Port Talbot.
Prescribed class B refers to furnished properties where there is no restriction on use. We have given a 25% discount on these properties since April 2000.