Summary
This page contains information relating to Council Tax Exemptions.
Attachments
Postal Application for Council Tax Exemption [PDF 64kb]|
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Online application form
To use our Tax Exemption application form follow this link|.
Exemptions
Certain properties are exempt from Council Tax although
they will continue to have an entry in the Council Tax Valuation List.
A summary of the exemption classes are as follows:-
Class A - Vacant dwellings where works are required, underway, or recently completed
An unoccupied and substantially unfurnished dwelling which requires, or is undergoing, major repair work to render it habitable, or is undergoing structural alterations. Exemption applies for the period of alterations and for up to a maximum of 6 months from the date that the work is substantially completed, provided that the total period of exemption does not exceed 12 months.
Class B - Empty dwellings owned by charities
An unoccupied dwelling owned by a charitable body and which, when last occupied, was used for the objects of the charity. Exemption applies for a maximum period of 6 months from the date when last occupied.
Class C - Dwellings left empty and unfurnished
An unoccupied and substantially unfurnished dwelling which has been such for a continuous period of less than six months ending immediately before the day in question. The exemption starts on the day that the property becomes unoccupied and substantially unfurnished, a change in ownership does not trigger a new 6 month period.
For newly built properties the start date of the exemption will be the date in the completion notice served on the owner.
What does substantially unfurnished mean?
We do not consider a property substantially furnished if it has only carpets, curtains, and fitted furniture or a fitted kitchen. Very little furniture would be needed to be added to a property with a fitted kitchen and wardrobes to make habitable and substantially furnished. If you are uncertain if this exemption does apply to you please contact the council to let us know what furniture is in the property and how many rooms / bedrooms the property has.
Class D - Dwellings left empty by a person detained in
prison / hospital
An unoccupied dwelling where the person who would be liable to pay the council tax is detained in a prison or mental hospital.
Class E - Dwellings left empty by a person living in a hospital or care home
An unoccupied dwelling which was previously the sole or main residence of a person whose sole or main residence is now in hospital, a nursing home, a residential care home or a hostel of a defined category.
Class F - Dwellings left empty by deceased persons
An unoccupied dwelling which, when last occupied was the sole or main residence of a deceased person and where there is no other person liable to pay the council tax, e.g. A joint owner. The exemption applies for a maximum period of up to 6 months after probate is granted provided that ownership is not transferred during that period. An exemption will be allowed to allow reasonable time for an application for probate to be made. If after a reasonable time probate has not been granted, the exemption will be removed until such time as probate is granted. If you have difficulties getting probate please let the council know the reasons for this.
Class G - Dwellings where occupation is prohibited
An unoccupied dwelling where occupation is prohibited by law. Also applies from 1 Apr 2007 where a planning condition prevents occupancy
Class H - Empty clergy dwellings
An unoccupied dwelling which is empty for the purpose of being made available for occupation by a minister of religion to perform the duties of his office.
Class I - Dwellings left empty by people needing care
An unoccupied dwelling which, when last occupied, was the sole or main residence of an owner or tenant who now lives elsewhere for the purposes of receiving care.
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