Richmondshire District Council

If you're receiving an exemption you believe you're not entitled to, you must tell us within 21 days, or you could face a £70 penalty.

 

Exemptions that last for a limited period

Class A: Altered and repaired dwellings

This is now a locally defined discount.

Class B: Unoccupied dwellings owned by a charity

A property which is unoccupied for less than six months, and was last used for that charity's work.

Class C: Newly built and empty and unfurnished dwellings

This is now a locally defined discount.

Class F: Dwellings left empty after someone's death

An unoccupied dwelling that forms part of the estate of a person who's died, for up to six months after the grant of probate or letters of administration. If the property is unoccupied after the exemption expires, full council tax becomes due, whether or not there's been a change of ownership.


Other exemptions for unoccupied properties


Class D: Dwellings left empty by someone being detained elsewhere

The liable person is in prison, hospital or other place of detention.


Class E: Dwellings left empty by hospital/care home patients

The liable person is in hospital, a care home or hostel 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.

Class I: Dwellings left empty by people receiving care

The liable person has moved elsewhere (other than a hospital, care home or hostel) to receive care because of old age, disability, illness, alcohol or drug dependence, or mental disorder.

Class J: Dwellings left empty by care providers

The liable person has moved elsewhere (other than a hospital, care home or hostel) to provide care to someone who needs it because of old age, disability, illness, alcohol or drug dependence, or mental disorder.

Class K: Dwellings left empty by students

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 six weeks of vacating the property.

Class L: Repossessed dwellings

A repossession order has been obtained by the mortgage holder.


Class Q: Dwellings left empty by a bankrupt

The liable person is a trustee in bankruptcy.


Class R: Unoccupied pitches and moorings

The pitch or mooring is not occupied by a caravan or boat.


Class T: Unoccupied annexes

An unoccupied dwelling that is part of another dwelling and can't be sold or let separately without a breach of planning restrictions. Planning law requires that, in order to be let, a property must have its own entry/exit without passing through another property.


Other exemption for occupied properties


Class M: Halls of residence

Halls or residents provided for accommodating students.


Class N: Dwellings occupied by students

A dwelling occupied only by students, school or college leavers or foreign spouses of students. This also applies during vacations if the students are liable and the property was previously used or is intended to be used as 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

At least one liable person is a member of a visiting armed forces.


Class S: Dwellings occupied by under-18s

A dwelling occupied only by people under-18.


Class U: Dwellings occupied only by the severely mentally impaired

This includes people with Alzheimer's Disease and similar illnesses. The person must be medically certified as severely mentally impaired and receiving a qualifying benefit.


Class V: Dwellings occupied by diplomats

At least one liable person 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, severely mentally impaired, or substantially permanently disabled and who is a dependent relative of the occupier of the main dwelling.

 

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