Agenda Item No


The Vale of Glamorgan Council


Cabinet Meeting: 16th November 2011


Report of Leader


Council Tax Unoccupied Dwellings 2012-13


Purpose of the Report

1.             To seek approval for the policy to be adopted for Council Tax on unoccupied dwellings for 2012-13


1.             That 50% discount be allowed in 2012-13 in respect of class A, B and C dwellings.

Reasons for the Recommendations

1.             The Council is required to determine its policy on discount on unoccupied dwellings each year. 



2.             A billing authority may decide to give a discount of between 10% and 50% on unoccupied, furnished dwellings.

3.             The regulations allow authorities to reduce or discontinue the 50% discount on dwellings which are unoccupied and substantially unfurnished and have been for more than six months. 

4.             The Welsh Regulations prescribe three classes of dwellings for which Welsh Local Authorities will have discretion to consider the discounts allowable: -    

Unoccupied furnished dwellings

5.             The regulations prescribe two classes of unoccupied and furnished dwellings for which Welsh Local Authorities will have discretion to consider the discounts allowable of between 10% and 50% -:

·               Class A relates to dwellings with a restriction on occupancy by law which prohibits their use for a period of at least 28 consecutive days in any 12 month period;

·               Class B relates to dwellings that have no such restriction on occupancy.

Unoccupied unfurnished dwellings

6.             The regulations prescribe a class of unoccupied and unfurnished dwellingsfor which Welsh Local Authorities will have discretion to consider the discounts allowable up to a maximum of 50% -:

·               Class C relates to long term (more than 6 months) unoccupied and substantially unfurnished dwellings. 

Relevant Issues and Options

7.             The councils current policy is to allow 50% discount on unoccupied dwellings (classes A, B and C). It is proposed to continue this policy for 2012-13.

Resource Implications (Financial and Employment and Climate Change, if appropriate)

8.             The discounts allowed are reflected in the tax base, which is used by the Welsh Assembly Government in determining the Revenue Support Grant Settlement.

Legal Implications (to Include Human Rights Implications)

9.             The Council is obliged to collect Council tax in line with the regulations

Crime and Disorder Implications

10.        None

Equal Opportunities Implications (to include Welsh Language issues)

11.        None

Corporate/Service Objectives

12.        The setting of the determination of discounts on unoccupied dwellings supports the Corporate Priority of managing the Council’s money efficiently and effectively in order to maximise its ability to achieve service aims and the service objective of providing sound financial management.

Policy Framework and Budget

13.        The matter is for Executive Decision by Cabinet.

Consultation (including Ward Member Consultation)

14.        No change has been proposed and the matter has not been subject to consultation

Relevant Scrutiny Committee

15.        Corporate Resources

Background Papers



Contact Officer

Clive Teague


Officers Consulted

Revenues and Benefits Manager

Council Tax Manager


Responsible Officer:

Director of Finance ICT and Property