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.