Second homes and holiday homes
Unoccupied properties are charged Council Tax at 100%.
From 1st April 2025, there will be an extra 100% Council Tax charge on:
- long-term empty properties
- second homes
This is on top of the regular Council Tax bill, meaning a total charge of 200%.
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. For example 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.
