Summary
This page contains information relating to Council Tax Exemptions.
Attachments
Application form to apply for a Council Tax exemption |[pdf 73Kb]
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Exemptions
Certain properties are exempt from Council Tax although they will continue to have an entry in the Council Tax Banding List.
The classifications are as follows:-
Class A Vacant dwellings where works are required, underway, or recently completed
A vacant dwelling which requires, or is undergoing, major repair work to render it habitable, or is undergoing major 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
Vacant and newly completed dwellings which have been empty and substantially unfurnished for a period not exceeding 6 months. The 6 month period will start from the date on the completion notice in respect of newly built dwellings.
Class D Dwellings left empty by prisoners
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 patients in hospitals or care homes
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. Exemption applies up to the date probate is granted, and for a maximum period of up to 6 months after that date, provided that ownership is NOT transferred during that period.
Class G Dwellings where occupation is prohibited
An unoccupied dwelling where occupation is prohibited by law.
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 receiving 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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