Certain properties are not
chargeable if they fall within one of the categories prescribed by
the Secretary of State.
There are currently 23 prescribed
classes (Class A to W). They may fall within one of those
categories if they have a particular characteristic (e.g. they are
uninhabitable), be occupied/unoccupied for a prescribed purpose
(e.g. held for a minister of religion) or be occupied/owned by
someone of a prescribed description (e.g. occupied solely by
students).
Once entitlement to an exemption has
been established you will be issued with the appropriate notice. We
must assume that the situation on the day of calculation will be
the same for every subsequent day. Please note therefore that if
the award is ongoing it will be displayed on the above notice as
being effective to the end of the financial year, even if the
exemption has a known time limit and/or we are aware of a future
change in circumstances. The exemption will be adjusted after such
an event has occurred and if appropriate a further notice will be
issued.
Should the property remain unoccupied after the exemption has
expired it will become subject to a Council Tax charge,
irrespective if there has been a change of ownership.
The original Council Tax regulations required this to be a charge
with a 50% discount. With effect from 01/04/2004, however, local
Council’s were given discretionary powers to vary the level of this
discount to between 50% to 10% for furnished second homes and 50%
to 00% for long term empty properties.
As with many Council’s we have decided to currently award a 10%
discount for furnished second homes and no discount for long term
empty properties.
This has been done in an attempt to encourage owners to bring their
unoccupied properties back onto the local housing market.
EXEMPTIONS THAT
ONLY LAST FOR A LIMITED PERIOD:
Class A - Altered and
repaired dwellings
Dwellings that are, or have recently
been, the subject of major repair works or structural alteration.
This exemption is allowed for a maximum period of up to one year,
or six months after the work is finished, whichever of the two is
sooner.
Please note it is very important that the Council is
given an opportunity to inspect the property and verify entitlement
to this exemption. You are therefore recommended to contact the
Local Taxation Team as soon as practicable to arrange for a
mutually convenient time & date so the Council’s Inspection
Officer can call.
If, however, it is now too late and the work is complete, the
Council will still consider a retrospective application but only if
you are able to provide photographs of the various stages of work,
along with copies of your contractors invoices and/or structural
survey or similar.
Class B - Empty dwellings
under charity ownership
A dwelling owned by a charity and
last used for charitable purposes, which is unoccupied for up to 6
months.
Class C – Newly
built & empty and unfurnished dwellings
New properties (whether newly
constructed or created by conversion from existing buildings) that
remain unoccupied and substantially unfurnished, along with
existing properties that become unoccupied and substantially
unfurnished, for up to 6 months (if ownership changes within the 6
months, the exempt period does not start again).
Class F - Dwellings left
empty by deceased persons
An unoccupied dwelling which forms
part of the estate of a person who has died, for up to 6 months
after the grant of probate or letters of administration (if probate
determines ownership, the new owner will become liable therefore
this exemption will no longer apply).
OTHER EXEMPTIONS
FOR UNOCCUPIED PROPERTIES:
Class D - Dwellings left
empty by a person being detained elsewhere.
A dwelling now unoccupied which was
previously the sole or main residence of a person who would be
liable but is now being detained in prison (except where imprisoned
for non-payment of a fine or Council Tax), hospital or in another
place of detention .
Class E - Dwellings left
empty by hospital/care home patients
A dwelling now unoccupied which was
previously the sole or main residence of a person who would be
liable but now has his/her sole or main residence in a hospital,
care home or hostel in order to receive treatment or care.
Class G - Dwellings where
occupation is prohibited
A dwelling whose occupation is
forbidden by law, or which is kept unoccupied because of impending
compulsory purchase.
Class H - Empty dwellings
for use by clergy
A vicarage or similar dwelling
awaiting occupation by a minister of religion, from where he/she
will perform his/her duties.
Class I - Dwellings left
empty by persons receiving care
An unoccupied dwelling which was
previously the sole or main residence of a person who would be
liable but has moved elsewhere (other than a hospital, care home or
hostel) to receive care required due to old age, disablement,
illness, past or present alcohol or drug dependence, past or
present mental disorder.
Class J - Dwellings left
empty by care providers
An unoccupied dwelling which was
previously the sole or main residence of a person who would be
liable but has moved elsewhere (other than a hospital, care home or
hostel) to provide care to another person who requires it due to
old age, disablement, illness, past or present alcohol or drug
dependence, past or present mental disorder.
Class K - Dwellings left
empty by students
An unoccupied dwelling last occupied
as the sole or main residence of a person who would now be liable
but is a student and has been a student since last occupying the
property or has become a student within 6 weeks of vacating the
property.
Class L - Repossessed
dwellings
An unoccupied dwelling where a
repossession order has been obtained by the mortgagee.
Class Q - Dwellings left
empty by a bankrupt
An unoccupied dwelling where the
person who would be liable is a trustee in bankruptcy.
Class R - Unoccupied pitches
and moorings
A pitch or mooring not occupied by a
caravan or boat.
Class T - Unoccupied
annexes
An unoccupied dwelling that is part
of another dwelling and cannot be let separately without a breach
of planning restrictions. (Planning legislation requires that, in
order to be let, a property must have its own entry/exit without
passing through another property.)
OTHER EXEMPTIONS
FOR OCCUPIED PROPERTIES:
Class M - Halls of
residence
Halls of Residence provided
predominantly for accommodating students, which are owned or
managed by an educational establishment or charitable body, or
which are the subject of an agreement allowing an educational
establishment or charitable body to nominate the majority of the
occupiers.
Class N - Dwellings occupied
by students
A dwelling occupied only by
students, school or college leavers or foreign spouses of students.
(Also applies during vacations if the student(s) are the liable
person(s) and the property was previously used or is intended to be
used as his/her/their term-time accommodation.)
Class O - Armed forces
accommodation
A dwelling owned by the Ministry of
Defence for armed forces accommodation.
Class P - Dwellings occupied
by members of visiting forces
A dwelling where at least one person
who would be liable is a member of a visiting armed force.
Class S - Dwellings occupied
by under 18s
A dwelling occupied only by a person
or persons aged under 18.
Class U - Dwellings occupied
only by the severely mentally impaired
A dwelling occupied only by a person
or persons who are severely mentally impaired, i.e. he or she
suffers, for whatever reason, from severe impairment of
intelligence and social functioning that appears to be permanent.
(Includes people with Alzheimer's Disease and similar illnesses.
The person must be certified as severely mentally impaired by a
registered medical practitioner and in receipt of a 'qualifying
benefit').
This exemption does not apply in
those cases where liability falls on a non-resident owner, hence
residential homes are excluded even if all the residents are
severely mentally impaired.
Should the dwelling be occupied
by both severely mentally impaired person(s) and student(s), the
Class U exemption is applicable
Class V - Dwellings occupied
by diplomats.
A dwelling where at least one person
who would be liable is a foreign diplomat.
Class W - Annexes occupied
by dependent relatives.
A dwelling which is part of another
dwelling and is occupied by a person who is either aged 65 or over
or severely mentally impaired or substantially permanently disabled
and who is a dependent relative of the occupier of the main
dwelling.
COMMENTARY:
The following definitions are
relevant to this area
• an “unoccupied” dwelling is one in which no-one lives;
• a “vacant” dwelling is one which is unoccupied and
substantially unfurnished;
• “vacant” in relation to a pitch or mooring applies when the
caravan or boat is unoccupied;
• a “relative” of a person can be the spouse, civil partner,
parent, child, grandparent, grandchild, brother, sister, uncle,
aunt, nephew, niece, great-grandparent, great-grandchild,
great-aunt, great-uncle, great-nephew, great-niece (or great-great
variations from 1 April 1998). A relationship by marriage is
treated as a relationship by blood and a stepchild is treated as a
child; a man and woman living as husband and wife are treated as
being married. Persons of the same sex who are living together as
civil partners are treated as being civil partners.
• a “qualifying person” means a person who would, but for the
provisions of the exempt dwellings order, be liable for the Council
Tax in respect of a dwelling on a particular day as the owner;
and
• a “relevant absentee” means a person who is detained
elsewhere (as in Class D), or who has his sole or main residence
elsewhere either to receive or provide personal care (as in Classes
E, I or J).
Application
form:
If you would like an application
form please contact a member of the Local Taxation Team and they
will be happy to assist you with its completion.
Please note:
If you have been granted an exemption that you believe you are
not entitled to, you are legally required to inform the Council
within 21 days. Failure to do so may result in the issue of a
£70.00 civil penalty.
Contact us:
Print page