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Empty and Exempt Properties

Some empty properties are exempt. Unfurnished empty properties receive a 0% discount after six months exemption.

 

Furnished Empty (Unoccupied) Properties

Furnished empty (unoccupied) properties receive a 0% discount with no exemption period. This Council has chosen to grant a 0% discount for the current financial year on all properties that fall within the defined class.

 

For the purposes of the defined class an Empty (Unoccupied) Property is a dwelling in which no person is resident.

 

Your bill will indicate if the Council believes that your property is in the defined class. You should contact the Council if you think that its decision is wrong. 

 

 

Exempt Dwellings

Some dwellings are exempt, including properties occupied only by students, severely mentally impaired persons, under 18s and annexes occupied by a dependent relative. Also exempt are vacant properties, which are classed as those that:

  • Unfurnished (exempt for up to six months)

  • Owned by a charity (exempt for up to six months)

  • Undergoing structural alteration or require major repair (exempt for up to 12 months providing the property is unfurnished)

  • Left empty by someone who has gone into prison, or who has moved to receive personal care in hospital or home or elsewhere

  • Left empty by someone who has moved in order to provide personal care to another person

  • Left empty by students

  • Waiting for probate or letters of administration to be granted (and for up to six months after) providing there is no other qualifying person

  • Being or have been repossessed

  • The responsibility of a bankrupt's trustee

  • Empty because their occupation is forbidden by law

  • Waiting to be occupied by a minister of religion

     

 

 

Forces barracks and married quarters are also exempt; their occupants will contribute to the cost of local services through a special arrangement. 

 

Premiums

At the Council meeting held on the 6th March 2023 it was agreed that in accordance with section 12a & 12b of the Local Government Finance Act 1992, as inserted by Section 139 Housing (Wales) Act 2014, that from 1st April 2023 a Council Tax Premium of 100% would come into effect for properties that have been unoccupied and unfurnished (Long Term Empty) for a period of 12 months or more.

 

In accordance with The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015, there are 4 classes of dwelling where a premium may be removed (for varying periods). These are:

 

  • Class 1: Dwellings being marketed for sale or where an offer to buy the dwelling has been accepted. The property must be being marketed at a reasonable price in comparison with similar properties in the same area and the exception is time‑limited for one year

  • Class 2: Dwellings being marketed for let or where an offer to rent has been accepted. The dwelling must be being marketed to let for a reasonable rent in comparison with similar properties in the same area and the exception is time-limited for one year

  • Class 3: Annexes forming part of, or being treated as part of, the main dwelling

  • Class 4: Dwellings which would be someone’s sole or main residence if they were not residing in armed forces accommodation


If you have been charged a Council Tax Premium but believe your property falls into one of the above classes, please complete our general enquiry form Council Tax (valeofglamorgan.gov.uk) advising which class of property yours falls within, and provide supporting evidence.