Empty and Exempt Properties

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 6 March 2023 it was agreed that in accordance with section 12a and 12b of the Local Government Finance Act 1992, as inserted by Section 139 Housing (Wales) Act 2014, that from 1 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. Additionally, it was agreed that from 1 April 2024 a Council Tax Premium of 100% would come into effect for properties classed as periodically occupied (often referred to as second homes).

 

These decisions were both reaffirmed at the Council meeting held on 6 March 2024. At this meeting it was also agreed that the Council Tax Premium for unoccupied and unfurnished properties that had remained as such for 24 months or more would increase to 150% from 1 April 2024.

 

In accordance with The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015, there are 7 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 (relevant to both long term empty and periodically occupied properties)

• 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 (relevant to both long term empty and periodically occupied properties)

• Class 3: Annexes forming part of, or being treated as part of, the main dwelling (relevant to both long term empty and periodically occupied properties)

• Class 4: Dwellings which would be someone’s sole or main residence if they were not residing in armed forces accommodation (relevant to both long term empty and periodically occupied properties)

• Class 5: Occupied caravan pitches and boat moorings (relevant to periodically occupied properties only)

• Class 6: Seasonal homes or holiday lets where year-round or permanent occupation is prohibited (relevant to periodically occupied properties only)

• Class 7: Job-related dwellings (relevant to periodically occupied properties only)

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.