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Written Statement on Second Homes in Wales

The Welsh Government has published a written statement on the impact of second homes on communities, access to housing and affordability and the impact this has on the Welsh language.

It outlines the discretionary powers given to local authorities to help address their local housing needs, including discretionary powers to levy higher rates of council tax on second homes – and long-term empty properties – since 2017. It states that eight councils are currently charging premiums on second homes, and from the next financial year one will levy the full 100% currently available.

Additionally the Welsh Government has increased by one percentage point the higher rate of Land Transaction Tax which applies to the purchase of additional properties, including second homes.

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