From 1 April 2023 long-term empty properties (those that have been unoccupied for over 12 months) have been charged a 100% premium on their Council Tax. From 1 April 2024 this premium has increased to 150% for long-term empty properties that have remained unoccupied for over 24 months. Additionally, from 1 April 2024 periodically occupied properties (often referred to as second homes) have been charged a 100% premium on their Council Tax. This is a result of changes made by the Welsh Government to Sections 12A and 12B to the Local Government Finance Act 1992, which allows Councils to set a premium of up to 300% on long-term empty properties and periodically occupied properties.