Council Tax Premium on Periodically Occupied Properties

Closed 14 Dec 2020

Opened 2 Nov 2020


Regulations allow for a 100% Council Tax premium to be charged on periodically occupied properties, (a property that is substantially furnished and is NOT occupied as someone’s sole/main residence) resulting in a total charge of 200%.

A periodically occupied property is more commonly known as:

  • A holiday home
  • A second home  
  • A holiday let – that falls short of the criteria to be rated for Business Rates, i.e. available for let for 140 days and/or physically let for 70 days in a 12-month period.  

On the 9th March 2016, Members resolved to introduce a Council Tax premium of 50%, effective from 1st April 2017, for properties that were periodically occupied, resulting in a total charge of 150%.

Why we are consulting

Powys County Council on 24th September 2020 considered a notice of motion to increase the Council Tax premium for periodically occupied properties to 75%, and the Council is keen to understand:

  • The impact periodically occupied properties have within local communities with regards to tourism and the local economy.
  • The impact on the availability of affordable housing   
  • What impact increasing the premium may have on numbers of periodically occupied properties in the future.

The survey should take no more than 15 minutes to complete.

The results will help the Council to determine future policy in relation to council tax premiums on periodically occupied properties.


Please Note:  Powys County Council is responsible for ensuring and protecting your privacy when you respond to a survey using this portal.  If you were to give us any personal data (your full name, address or phone number), we would like you to know that it will be stored securely for a limited period only, used only for the purposes described in the survey  and in compliance with the new General Data Protection Regulation (GDPR).  Click on the Privacy tab at the bottom of the page to find out more

What happens next




  • All Areas


  • Council Tax Payers


  • English