A call for clarity about when Pembrokeshire councillors learned the second homes council tax premium also applied to the police precept for Dyfed-Powys as a whole was heard at the December meeting of the Local Authority.

Second homes in Pembrokeshire are to pay a 150% council tax premium from the next financial year, down from a previous 200% premium, what was effectively a treble council tax rate, after a drop was recently backed.

That premium also applies to the police precept and the town or community council precept.

In two related submitted questions heard at the meeting, member of the public Sian Evans asked: “When Pembrokeshire councillors first agreed to impose a [second homes] premium on council tax in 2016, they voted to apply the premium (initially 50 per cent) to the basic council tax rate.

“However, council tax bills for second homeowners have always multiplied all three elements of the council tax bill: the basic council tax, the town/community council precept and the police precept.

“This year the police precept (Band E) was £400. With the premium this increased to £1,200. It should be remembered that the collection of the premium was intended to offset the negative effects of second homes in Pembrokeshire.

“Given that councillors were unaware of the need to multiply all three components of the council tax bill when they voted for the adoption of the council tax premium, when were councillors subsequently informed – in the intervening seven years – of this requirement?”

Her second question asked: “Precept collected from second homeowners in the name of Dyfed Powys Police is allocated widely across four counties [Pembrokeshire, Ceredigion, Carmarthenshire and Powys]. Those who should be able to, find it difficult to explain the calculation, allocation and application of the precept, or how the charging of extra precept that is spent in three other counties, can offset the negative effects of second homes in Pembrokeshire.

“Would the council make an undertaking to provide a simple yet thorough explanation of this extra police precept to the satisfaction of those who pay it, and those who agreed to it, in readiness for the new financial year?”

Responding, Cabinet Member for Finance Cllr Joshua Beynon said: “The rate is up to 300% of amount payable for that dwelling, with no distinction for police and town or community council. The premium does not increase overall funding for the Dyfed-Police and Crime Commissioner but it does change the proportion Pembrokeshire County Council has to fund.”

“Whilst it may not have always been explicit in reports to members that the council tax precept applied to all three elements of the council tax; this is an element of the legislation.”

He told members the council had asked for the police authority to produce a simpler explanation of its precept for the 2025-26 financial year.

On last year’s rates the police precept for a non-second-home average Band D property would have increased from £290.16 to £296.12 without the additional revenue from the second homes tax premium.