Dwellings exempt from council tax, by local authority and class (number of dwellings)
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Title
Dwellings exempt from council taxLast update
January 2025Next update
January 2026Publishing organisation
Welsh GovernmentSource 1
Council tax dwellings (CT1) data collection, Welsh GovernmentContact email
stats.finance@gov.walesDesignation
National StatisticsLowest level of geographical disaggregation
Local authoritiesGeographical coverage
Local authoritiesLanguages covered
English and WelshData licensing
You may use and re-use this data free of charge in any format or medium, under the terms of the Open Government License - see http://www.nationalarchives.gov.uk/doc/open-government-licenceWeblinks
The associated statistical releases can be found via the links at the following webpage:https://gov.wales/statistics-and-research?lang=en
A statistical quality report relating to all Local Government Finance statistical releases can be found at the following webpage:
https://gov.wales/local-government-finance-statistics-quality-report
General description
The Welsh Government conducts the council tax dwellings survey (CT1 form). Data are available on the number of dwellings eligible for the council tax in each local authority for the next financial year, analysed by council tax band, including the numbers of properties eligible for council tax discounts and exemptions.Data cover Wales for all years since 1996-97. Data for earlier years is available for the former districts of Wales, which were re-organised on 1 April 1996.
The survey has been conducted every October to December since 1993-94. Results are available in early January, approximately three months before the beginning of the financial year.
Types of exemption
A - New and structural alterations
A vacant dwelling which requires, or is undergoing, or has undergone, major repair work to render it habitable (major repair work includes structural repair work), or is undergoing, or has undergone structural alteration. The exemption applies for no longer than: a continuous period of 12 months, or a period beginning on the day on which it became vacant, and ending six months after the day on which such work was substantially completed, whichever is the shorter. Authorities will need to serve a 'completion notice' to fix the date of substantial completion;
B - Unoccupied dwelling owned by charity
A dwelling which is owned by a charitable organisation, was last occupied for the purposes of the organisation and has been unoccupied for less than 6 months, disregarding anyone period of less than six weeks during which it was occupied.
C - Empty and unfurnished
A dwelling which has been vacant for a continuous period of less than 6 months. A new dwelling would fall into this category following the service of a completion notice.
D - Qualifying person in detention
A dwelling which is unoccupied because the owner/tenant is detained in prison etc. and the property would have been the person's sole or main residence if they had not been detained. However, provided that the dwelling was the person's previous sole or main residence the exemption would still apply if the person had been a relevant absentee for the whole period.
E - Hospital/care home patients
An unoccupied dwelling which was the sole or main residence of the owner or tenant and that person is a patient in a NHS or military hospital or a patient in a hostel, nursing home, mental nursing home or residential care home in England, Wales or Scotland. This category will continue to apply so long as the person remains a relevant absentee.
F - Property vacant on death
An unoccupied dwelling which has been unoccupied since the date of death where the only the qualifying person in respect of the dwelling is such by virtue of being the executor or administrator and there is no other qualifying person in any other category. This class will apply up to, and for a maximum of 6 months following, the grant of probate or letters of administration with anyone period of less than six weeks during which it was occupied being disregarded.
G - Properties where occupation is prohibited
An unoccupied dwelling where occupation is prohibited by law or kept unoccupied by action taken under an Act of Parliament with a view to prohibiting occupation of the dwelling or to acquiring the dwelling.
H - Clergy dwellings
A dwelling which is kept unoccupied for the purpose of being available for a minister of any religious denomination which is to be used as a residence from which to perform his duties.
I - Receiving care
An unoccupied dwelling which was the sole or main residence of the owner or tenant but the person is now resident in a place, which is not a hospital or home, for the purpose of receiving care etc. and the person has been a relevant absentee for the whole period.
J - Providing care
An unoccupied dwelling which was the sole or main residence of the owner or tenant but that person is now in another place providing personal care to another person and, for the whole of the period, the qualifying person has been a relevant absentee.
K - Dwelling left unoccupied by students
An unoccupied dwelling which was last occupied only by student(s) as a sole or main residence and every qualifying person is a student and either has been a student for the whole of the period since, or become a student within 6 weeks of, the dwelling being his last sole or main residence.
L - Repossessions
An unoccupied dwelling which has been repossessed by the mortgagee under the terms of the mortgage.
M - Halls of residence
A dwelling which is a hall of residence provided predominantly for the accommodation of students and is either owned or managed by a university or similar organisation (see S.I.1992/548) or a charitable body or the dwelling is subject to an agreement whereby the institution can nominate the majority of occupiers of the accommodation.
N - Dwellings occupied only by students
A dwelling which is occupied wholly by: students over 18 years; and/or a student's spouse or dependent who is not a British Citizen and is prohibited from taking employment or claiming benefits; and/or people aged under 20 years who are undertaking a qualifying course of education or a full time course of education, as their sole or main residence or as term time accommodation; during vacation periods provided that a student, or a person on a qualifying or full time course, continues to hold the freehold, leasehold or licence to occupy the dwelling and either previously used, or intends to use, the dwelling as term time accommodation then, the exemption will continue to apply.
O - Ministry of defence properties
A dwelling owned by the Secretary of State for Defence which is held for armed forces accommodation, other than visiting forces accommodation.
P - Visiting forces accommodation
A dwelling where at least one person who would be liable to the council tax in respect of the dwelling is a member, or a dependant of a member, of a visiting force under Part I of the Visiting Forces Act 1952.
Q - Dwellings left empty by bankrupts
A dwelling which is unoccupied where the person who would be liable is a trustee in bankruptcy.
R - Caravan pitches and moorings
A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or boat, respectively.
S - Under 18 years
A dwelling occupied only by a person(s) under 18.
T - An annex which is unoccupied
An unoccupied dwelling which is part of another dwelling, e.g. annexed accommodation that cannot be let without breaching planning control.
U - Severely mentally impaired
A dwelling occupied only by person(s) that are severely mentally impaired, or only occupied by person(s) that are severely mentally impaired together with students.
V - Diplomats (from 1/4/97 only)
A dwelling where at least one person who would be liable to the council tax in respect of the dwelling is a diplomat, a person who would benefit from diplomatic immunity and certain members of their household. The person must not be: a British Citizen or subject; permanently resident in the United Kingdom; and have no other sole or main residence in the UK.
W - Annex occupied by a dependant relative
A dwelling that is part of a single property, comprising two or more dwellings which is occupied by a dependent relative of the resident of the other dwelling.
X – Care leavers
A dwelling which is occupied by one or more care leavers; and where every resident is either a care leaver, a relevant person, or a severely mentally impaired person.
