New rules were introduced by the Welsh government with the aim of making it easier for people to afford homes in the area where they grew up.
To help achieve this, powers were given to local authorities to charge a premium of up to 300% on top of the normal council tax rate for those who own a second home in Wales.
It has become a thorny issue, especially in coastal areas and beauty spots along the west coast.
Cyngor Gwynedd has long been accused of “playing Russian roulette” by holiday home owners and tourism boards after it imposed a 150% premium on council tax for these properties.
Earlier this year, it went a step further and announced plans for any new second homes to be subject to planning consent, with these rules coming into force on 1 September.
It argued that the area faced a “huge housing crisis”, with many young people backing the move, saying wealthy second home owners were pricing them out of the market.
Other councils to charge a premium include Anglesey and Conwy, where the extra rate is 100%.
This is the same as Ceredigion – however, it will rise to 150% in this area in 2025.
In Carmarthenshire, second home owners pay 50% more.
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