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CORONAVIRUS (COVID-19) : latest information, advice and support
  • Resident    Council tax    Discounts and exemptions    Empty properties and second homes

Empty properties and second homes

Empty property

If your property is empty, and contains no furniture, it will be exempt for the first 6 months from the date it became unfurnished. This date maybe before you took over the property, which would mean you would only receive that part of the 6-month exempt period that applies to you.

Once this period has elapsed, your property then falls within the prescribed class of dwellings within Section 12, Local Government Finance Act 1992.  This provides the Council with discretion whether or not to allow a discount. Caerphilly County Borough Council has resolved that no discount will apply in respect of this class of property and therefore a full charge is payable.  

Second homes

There is no discount for unoccupied and furnished properties or second homes unless one of the following applies:

  • it is a pitch occupied by a caravan or mooring occupied by a boat;

  • the liable person is also the liable person at another property which is job related, for example a publican;

  • where the liable person is a member of the armed forces and another home is provided for them by the Ministry of Defence;

  • the liable person has passed away and either no grant of probate has been made or less than 12 months have passed since the grant was made.

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