Most dwellings will be subject to council tax, but some will be exempt and there will be no council tax to pay on them.

These include properties:

  • where the only residents are students
  • which are substantially unfurnished (for up to six months)
  • which are unoccupied because the usual resident now has their main residence elsewhere in order to receive care
  • which are left unoccupied by someone whose main residence is now prison, hospital or a nursing/residential care home
  • which are waiting for probate to be granted (and for up to six months after grant of probate)
  • which are occupied only by severely mentally impaired person
  • which form part of a single property with another dwelling, being the residence of a dependant relative e.g. a granny annexe
  • which are vacant and uninhabitable or undergoing structural alterations (these are allowed a maximum 12 months and then become subject to a full charge). Please read below for further information.

About empty properties

Sometimes a property is left empty for a period of time for a variety of reasons

A property that is unoccupied and unfurnished is exempt from council tax for up to six months.

Different rules apply in Wales to furnished properties that are not considered to be anyone’s sole or main residence.

These include all furnished accommodation, not just second homes and holiday homes.

Some Welsh councils do allow a discount of 25% or 50% to homes that are in this category. However, this is discretionary and we decided that no discount will be granted so the full charge is payable.

The council decides whether a property falls into this category. However, if you believe that decision is incorrect you should write to us giving your reasons so that your council tax bill can be reviewed.



Phone: 01633 644630


Council Tax
PO Box 106
NP26 9AN