Council Tax Exemptions
Your dwelling may be exempt from Council Tax if the property is occupied by:
- Full Time Students
- Persons under the age of 18
- Severely mentally impaired
- Foreign Diplomats
- Dependant relatives occupying a separate annexe
- Empty properties may be exempt if:
- The property is unfurnished (exempt for up to 6 months)
- Owned by a charity (exempt for up to six months)
- Require or are undergoing structural alteration or major repair (exempt for up to 12 months)
- Left empty by someone who has gone into prison
- Left empty by someone who has moved permanently to receive personal care in a hospital, nursing or residential care home, or elsewhere
- Left empty by someone who has moved, in order to provide personal care to another person
- Left empty by full time students studying elsewhere
- Waiting for probate or letters of administration to be granted (and up to six months after)
- Repossessed
- Is the responsibility of a bankrupts trustee
- Empty because their occupation is forbidden by law
- Waiting to be occupied by a Minister Of Religion
- Forms part of another dwelling and cannot be let separately
In addition unoccupied caravan pitches and boat moorings will be exempt.
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.
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.
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
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)
However, if a number of these trades were being carried out at the same time then collectively they could be viewed as major repair work.
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.
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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