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