The 7 exceptions
| Class 1 | Dwellings being actively marketed for sale (up to 1 year). |
|---|---|
| Class 2 | Dwellings being actively marketed to let (up to 1 year). |
| Class 3 | Annexes forming part of, or treated as part of, the main dwelling. |
| Class 4 | Dwellings that would be someone's sole or main residence if they were not living in armed forces accommodation. |
| Class 5 | Occupied caravan pitches and boat moorings. |
| Class 6 | Seasonal homes where year-round occupation is prohibited, specified for holiday use only, or with planning conditions preventing occupancy for a continuous period of at least 28 days in any 12-month period, or limiting use to the sole or main residence. |
| Class 7 | Job-related dwellings. |
Exceptions remove the premium only. You still pay standard council tax unless a full exemption applies.
How to apply
- Contact your council's council tax team and say which class applies.
- Send evidence: estate agent listing, planning decision notice, tenancy or employment documents.
- If refused, ask for a review and you can appeal to the Valuation Tribunal for Wales.
See the bill with and without the premium
Partial Welsh translation: only key labels are in Welsh, using terms from the Welsh Government's TermCymru database and official Welsh-language Welsh Government and GOV.UK pages. Results and guidance stay in English.
Your result
Enter your details
| 2026/27 estimate | Per year |
|---|
Next 3 years: will you keep passing?
Uses the nights above (let plus charity) as your history. Enter the nights you expect to let in each coming year to see whether the 12-month count or the 2- or 3-year average gets you to 182.
Projection only. It assumes the 252 available-nights tests are also met, and that the rules from 1 April 2026 stay the same.
Free and required for stays of up to 31 nights, even if no levy applies. How to register
Estimate only, not tax advice. Uses 2026/27 figures checked 20 October 2026. Bills vary with your community council and any discounts or reliefs.
Frequently asked questions
What are the exceptions to the second home premium in Wales?
There are 7 classes, set by Welsh Government. They include homes for sale or to let (up to a year), annexes, armed forces homes, caravan pitches and moorings, seasonal homes with planning restrictions, and job-related homes.
Is a holiday let with a planning condition exempt from the premium?
If a planning condition prevents occupation for at least 28 days in a row each year, or restricts it to holiday use, Class 6 applies and the premium cannot be charged.
Can a council reduce the premium?
Yes. Councils can reduce council tax, including premiums, in individual cases under section 13A of the Local Government Finance Act 1992.
Is an exception the same as an exemption?
No. An exception only removes the premium; you still pay standard council tax. A full exemption (for example, after a death or for a home that is uninhabitable) removes the bill altogether.
Sources
- Welsh Government: guidance on council tax premiums for empty and second homes
- Welsh Government: Council Tax dwellings 2026-27 (second-home and empty-home premiums by council, Table 6)
Every figure on this page was checked against these sources on 20 October 2026.