Council Tax premiums for second/holiday homes and long-term empty properties in Powys will not rise in next year’s budget, it has been confirmed.

At a meeting of Powys County Council’s Liberal Democrat/Labour Cabinet on Tuesday, November 18, councillors received a report on the Council Tax base calculation for the 2026/2027 budget.

Setting the base is an annual legal requirement and traditionally is the start of the budget setting process, which will finish usually in late February or early March.

This is when the budget and Council Tax for the next financial year is voted on at a full council meeting.

This calculation is based on the number of houses in each Council Tax band and needs to take account of several factors including discounts, exemptions, disablement reductions and premiums.

The base also considers potential losses in unpaid bills and assumes a 98.5 per cent collection rate.

The tax base of 65,692.50 sees a growth of 920.84 Band D equivalent properties, which is an increase of 1.42 per cent on this year’s base.

Town and community council, as well as Dyfed-Powys police precepts, will be added to the eventual bills.

Finance portfolio holder Cllr David Thomas (Labour – Tawe Uchaf) said: “This is quite a technical report and is to formally set the Council Tax base.

“The calculation is based on lists prepared by the Valuation Agency as of October 31.”

The figure is supplied to the Welsh Government and is used as part of the calculation to distribute the revenue support grant to Welsh local authorities.

The council charges a 100 per cent premium on long-term empty properties which doubles the bill, and 75 per cent on periodically occupied dwellings which are second/holiday homes.

The had been talk by councillors during this year’s budget setting process that increases to the premiums would be discussed in the next budget setting round.

It was felt that having “lots” of second homes “is not really a benefit to our communities.”

Council Leader Cllr Jake Berriman (Liberal Democrat – Llandrindod North) asked: “Would this be the time when we confirm, or not, any changes to the Council Tax premiums, or is it later on?”

Cllr Thomas said: “It’s too late to make any changes now to affect this year’s budget, as we would have to give significant notice.

“It’s something we will be looking at in the future.”

Cabinet then went ahead and voted to agree the Council Tax base.

The Council Tax premiums were agreed by the previous Conservative/Independent administration in 2022 and came into force in April 2023.

The report explains there are 787 long-term empty properties and 1,476 periodically occupied properties, which is expected to contribute £4.7 million to the council next year.

This has gone up by 235 self-catering units transferring from Business Rates to Council Tax.

This is a consequence of failing to meet the new Welsh Government criteria over the number of days they are available or are let during the year.

According to the report these present “a risk” to the calculation, as they may transfer back into Business Rates if their appeal is successful or achieve the new criteria.

Abbeycwmhir – 135.48

Aberedw – 144.61

Aberhafesp-  234.99

Abermule with Llandyssil – 762.96

Banwy – 333.69

Bausley with Criggion – 416.15

Beguildy – 391.07

Berriew – 765.29

Betws Cedewain –  235.28

Brecon – 3659.40

Bronllys – 473.12

Builth Wells – 1115.44

Cadfarch – 472.31

Caersws – 756.65

Carno – 369.25

Carreghofa – 326.38

Castle Caereinion – 328.02

Churchstoke – 952.64

Cilmery – 243.42

Clyro – 469.68

Cray – 137.71

Crickhowell – 1153.10

Cwmdu and District – 587.16

Disserth & Trecoed – 570.41

Duhonw – 154.86

Dwyrhiw – 290.75

Erwood – 262.00

Felinfach – 397.58

Forden – 864.70

Gladestry – 230.42

Glantwymyn – 673.58

Glasbury – 589.92

Glascwm  – 281.60

Glyn Tarrell  – 315.73

Guilsfield – 939.66

Gwernyfed – 507.75

Hay-on-Wye – 955.40

Honddu Isaf – 233.57

Kerry – 1109.35

Knighton –  1366.78

Llanafanfawr – 245.04

Llanbadarn Fawr – 367.41

Llanbadarn Fynydd –  156.79

Llanbister – 205.84

Llanbrynmair – 521.46

Llanddew – 128.88

Llanddewi Ystradenny – 164.70

Llandinam – 467.95

Llandrindod Wells – 2593.92

Llandrinio & Arddleen – 863.89

Llandysilio – 588.79

Llanelwedd – 194.27

Llanerfyl – 218.33

Llanfair Caereinion – 819.11

Llanfechain – 283.63

Llanfihangel –  288.30

Llanfihangel Rhydithon – 132.33

Llanfrynach – 342.53

Llanfyllin – 730.36

Llangammarch – 281.29

Llangattock – 608.08

Llangedwyn – 211.01

Llangorse – 579.55

Llangunllo – 206.25

Llangurig – 403.37

Llangynidr – 624.53

Llangyniew – 313.09

Llangynog – 200.05

Llanidloes – 1248.57

Llanidloes – Without 331.37

Llanigon – 314.82

Llanrhaeadr-Ym-Mochnant – 620.38

Llansantffraid – 779.41

Llansilin – 382.24

Llanwddyn – 129.88

Llanwrthwl – 113.04

Llanwrtyd Wells – 434.65

Llanyre – 588.08

Llywel  – 266.77

Machynlleth – 896.50

Maescar – 478.67

Manafon – 185.74

Meifod – 728.53

Merthyr Cynog – 143.39

Mochdre with Penstrowed – 268.60

Montgomery – 777.28

Nantmel – 365.38

New Radnor – 245.04

Newtown & Llanllwchaiarn – 4573.55

Old Radnor – 410.36

Painscastle – 299.57

Pen Y Bont Fawr – 263.83

Penybont & Llandegley – 209.08

Presteigne & Norton – 1366.88

Rhayader –  936.80

St Harmon – 333.81

Talgarth – 764.89

Talybont-on-Usk – 414.22

Tawe Uchaf – 570.41

Trallong – 210.21

Trefeglwys –  524.51

Treflys – 261.70

Tregynon –  405.29

Trewern – 704.97

Vale of Grwyney – 514.01

Welshpool – 2818.96

Whitton – 218.13

Yscir – 277.23

Ystradfelte – 258.65

Ystradgynlais –  3108.49

Total Tax Base 65,692.50