Second homes and holiday homes

A second home is defined as a property that is furnished but no one’s sole or main residence. It can fall into one of two classes:

Class A

This applies to a second home where occupation is prohibited by law for a continuous period of at least 28 days in a relevant year, i.e. a holiday home or chalet which is subject to a planning condition restricting year round occupancy. You have to pay full Council Tax on these properties in Neath Port Talbot.

Class B 

 This applies to a second home where year round occupation is not prohibited by law or restricted by a planning condition. You will be given a 25% discount on your council tax for these properties in Neath Port Talbot.

Please note that from the 1st April 2020 an unoccupied property, whether furnished or unfurnished, will be charged Council Tax at 100%.