Council Tax Exemptions - Second Homes

In Wales special rules may be applied for furnished dwellings that have no residents.

In Newport there is no discount allowable for dwellings in this category.

Example...

A person works in Newport and owns a furnished flat here.

Their main residence is a house in London where they pay full council tax.

No-one else lives at the flat in Newport so there are no countable residents and as it is furnished, there are no statutory discounts such as single person or empty property discounts allowable.

Full council tax is payable on both dwellings.

There are tests for determining a person’s main residence, please email counciltax@newport.gov.uk for advice.

Exception

Where a dwelling has been left empty because a person has to live elsewhere, e.g. as supplied by their employment, there is an exception to the general rule that no discount is allowable.

Second homes owned by Armed Forces personnel

Councils in Wales must give 50% discount for second homes owned by armed forces personnel who live in accommodation provided by the Ministry of Defence.