A man in Cardiff, Wales, has described a council tax premium imposed on his late mother's home as a "death tax" and a "penalty." Phil Bond, 68, inherited his mother Eunice's house in May, along with his brother, shortly after her passing at age 91. Following her death, the brothers received a council tax bill that included an additional charge for the property being "premium furnished and no-one resident," effectively doubling the annual amount owed to over £4,000.
In Wales, local authorities have the power to levy a council tax premium of up to 300% on furnished second homes. Cardiff Council applies a 100% premium to furnished properties that are not someone's sole or main residence. The stated intention behind this premium is to encourage property owners to bring empty homes back into use, thereby increasing housing availability and supporting community sustainability.
However, Bond expressed frustration with the policy, stating that it felt as though the council expected people to vacate and empty a home immediately after a death, before even having time to arrange a funeral. He voiced concern that others in similar situations might pay the charge without questioning it. Cardiff Council stated that no council tax exemption is automatically applied after a resident's death, but that individual circumstances can be considered upon request.