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Tax premiums retained for empty homes

Tuesday, 13 January 2026 at 16:42

By Anthony Lewis - Local Democracy Reporter X @tonylewis92

Rhondda Housing

Council tax premiums will be kept for empty and second homes in the Vale of Glamorgan next year.

Councillors voted on Monday night to continue with a 100% premium on properties that remain vacant for up to two years.

A 150% premium was retained for those that remain empty for between two and three years, rising to 200% for more than three years.

The 100% premium on second homes will also continue in 2026-27.

The full council meeting also voted to retain the policy to not grant any discounts for unoccupied dwellings that have been left empty for six months.

But two amendments were added to address unintended consequences that had been noticed over the previous year, involving discretionary exemptions.

Both amendments aim to remove any disincentives for potential purchasers to take on an empty property and bring it back into habitable use.

The first is from the long term empty property premium for up to three months (or the date that property becomes occupied depending on which is earlier) where a long term empty property had been purchased and the new owner was either not related to the vendor or they could provide evidence that the sale had been completed for a genuine market value.

The second is from the long-term empty property premium for a period of up to 12 months (or the date that property becomes occupied depending on which was earlier) where the vendor of the long-term empty property had already received a Class A exemption and the property still required major structural repairs.

To qualify for the exception, the property must have been purchased and the new owner must either not be related to the vendor or they must provide evidence that the sale had been completed for a genuine market value.

The new owner must also provide evidence of the work required or the work must be proven by inspection.

These exceptions would take effect for purchases that are completed after 1st April 2026 and would be relevant to the 2026/27 financial year.

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