Council Tax Exemptions
A dwelling falling into any of the following classes will be exempt from the Council Tax. If the circumstances change you have a duty to notify the Council within 21 days of this fact :
Class Definition
A/ A dwelling is exempt for a maximum of 12 months if it requires or is undergoing major structural repair or alterations. The property must be unoccupied and substantially unfurnished.
B/ An unoccupied dwelling owned by a body established for charitable purposes and was last occupied in furtherance of charity objectives and less than six months have elapsed since last occupied.
C/ A dwelling is exempt for a maximum period of 6 months from the date it is both unoccupied and unfurnished irrespective of any change of ownership.
D/ An unoccupied dwelling where the liable person is detained elsewhere by order of a Court.
E/ An unoccupied dwelling where the liable person resides in a Hospital, Hostel, Nursing Home or Care Home.
F/ An unoccupied dwelling where a person subject to the charge is a personal representative and no grant of probate or letters of administration have been made or less than 6 months have elapsed since such a grant was made.
G/ An unoccupied dwelling where occupation is prohibited by Law.
H/ An unoccupied dwelling which is being held available for a minister of any religious denomination as a residence from which to perform his duties.
I/ An unoccupied dwelling where the previous liable person is now living elsewhere for the purposes of receiving personal care by reason of old age, disablement, illness, past or present alcohol or drug dependency, mental disorder and is not resident in a Hospital, Hostel, Nursing Home or Care Home.
J/ An unoccupied dwelling where the liable person resides elsewhere in order to provide personal care and attention for someone due to old age, disablement, illness, past or present alcohol or drug dependence or mental disorder.
K/ An unoccupied dwelling which was last occupied by one or more students who live elsewhere for the purpose of study and the student who has left was the owner or the tenant.
L/ An unoccupied dwelling where the mortgagee is in possession under the mortgage.
M/ Halls of residence that are predominantly for the occupation of students and are owned or managed by a specified institution.
N/ A dwelling that is occupied wholly by students.
O/ A dwelling owned by the Secretary of State for Defence and held for the purposes of armed forces accommodation.
P/ A dwelling where a liable person has a relevant association within Part I of the Visiting Forces Act 1952.
Q/ An unoccupied dwelling where the liable person is a trustee in Bankruptcy.
R/ Unoccupied caravan pitches and boat moorings.
S/ A dwelling only occupied by a person or persons under 18 years old.
T/ An unoccupied dwelling which forms part of another dwelling and which may not be easily let separately, only applies under specific conditions.
U/ A dwelling which is wholly occupied by a person or persons who are severely mentally impaired and where but for the exemption the occupiers would be liable for the Council Tax.
V/ A dwelling where a liable person is a foreign diplomat or a foreign official of an international organisation headquartered in the United Kingdom.
W/ A separate dwelling within a single property which is occupied by a dependant relative.
THE DEFINITIONS ABOVE ARE SHORTENED VERSIONS. THE ACTUAL DEFINITIONS ARE CONTAINED WITHIN THE COUNCIL TAX (EXEMPT DWELLINGS) ORDER 1992 AS AMENDED.
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Class A Exemption
A dwelling undergoing structural or major repair work or alteration, can be exempt from Council Tax for up to a maximum period of 12 months.
The legislation requires that the dwelling:
- Must be vacant; i.e unoccupied and substantially unfurnished and
- Requires or is undergoing structural or major repair work or
- Has undergone these works but has remained continually vacant for less than 6 months since the work was completed.
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What ‘Substantially Unfurnished’ means
Substantially unfurnished is not defined in the legislation. However we take it to mean that sufficient furniture has been removed to leave the property incapable of occupation.
As a minimum we would expect beds, chairs, tables, wardrobes, cabinets, televisions, stereos and personal effects to be removed.
Abandoned goods that are unusable would normally be ignored.
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What ‘Structural Work’ means
This means work which affects the actual structure of the property. This would include new or replacement:
- Lintels
- Brick piers
- Sleeper walls
- Floor and roof joists
- Trusses and purlins
- Subsidence in floors or brickwork
- Replacement staircases
This list is not exhaustive but is indicative of the type of work required.
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What ‘Major Repair Work’ means
Major repair work is when the total works being undertaken render the dwelling uninhabitable.
The following works being carried out on their own would normally be classed as ‘repair’ only:
- Plastering
- Roof tiling
- Carpentry
- Replacement ceilings and floor boards
- New water tanks
- Damp proofing
- Refurbishment (replacement windows, kitchen and bathroom equipment, tiling and decoration)
Any electrical work that requires substantial re-wiring and a new consumer unit will normally be grounds for an exemption on it’s own. A full report from the electrician may be requested.
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Applying for Class A Exemption
Firstly Contact the Council Tax and Non Domestic Rates section (details below).
Following your request, a visit to the property will normally be required.
At this time the Inspector will be able to discuss your application and advise you.
If your application is refused you can make an appeal in writing to us detailing the reasons why you think the decision is incorrect. If the disagreement is still unresolved you have the further right of appeal to a Valuation Tribunal. In all instances payment should not be withheld pending an appeal.
You can apply for a Council Tax Class A exemption by downloading and completing the Class A form, Council Tax Exemption Inquiry Form or by contacting Financial Services. (these forms are available in the "Apply for it!" section on the right hand side of this page).
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