| Class |
Dwelling Types |
| A |
A property is exempt from council tax as
uninhabitable if it is empty and requires, or is undergoing major
repairs, to make it habitable. Major repairs include
structural alterations to the property.
To qualify for an uninhabitable exemption the
property must be vacant, unfurnished and be undergoing major
repair works.
The type of things looked at when considering
an application are as follows:
- Substantial repairs to the main structure of the building for
example roofs, walls and foundations. A replacement roof may
qualify but replacing a few tiles on a roof would not.
- The cost and extent of work carried out will be taken into
consideration. Whilst individual jobs such as replacing
central heating, replacement floors and ceilings would not qualify
on their own. The overall effect if all these jobs need doing
could then mean qualification.
- General refurbishment or modernisation such as replacing old
fashioned but serviceable kitchens and bathrooms will not be
enough.
The exemption period can last for up to 12
months from when the property became uninhabitable. The
exemption applies to the property irrespective of ownership.
When the exemption period expires, Council Tax becomes payable at
100% of the full amount, if the property remains to be
unoccupied.
The council should be informed as soon as a
property becomes uninhabitable. A property inspector will
need to visit the property to verify the claim. It is
unlikely that the claim will be backdated unless substantive
documentary evidence and dated photographs are received.
|
| B |
A dwelling owned by a body established
for charitable purposes, which is unoccupied and has been for a
period of not more than 6 months and was last used in furtherance
of the objects of the charity will be exempt from unoccupied
property charges for a period of up to 6 months. The
property may remain furnished.
|
| C |
To qualify for this exemption, the property must be both
unoccupied and substantially unfurnished. The exemption runs from
the date that both of these conditions apply and lasts for a
maximum period of six months or until the conditions cease to be
met. The six-month period relates to the property. If
there is a change of ownership subsequently, the new owner is only
entitled to the remaining part of the six-month period, as
appropriate.
If the property remains unoccupied and unfurnished after the six
month period has elapsed, 100% of the full council tax becomes
payable. If the property becomes occupied for a period of
more than six weeks a further 6 month exemption may apply.
|
| D |
This exemption applies to unoccupied properties where
the owner or tenant is detained in prison, hospital or other place
of detention by order of the court. This exemption does
not apply if the person has been detained for non-payment of
council tax or fines.
No time limits are placed on this exemption.
|
| E |
This exemption applies where the owner or tenant has
their sole or main residence in a hospital, care home or nursing
home in which they are receiving care.
Confirmation will be sought from the relevant hospital or care
home. Temporary stays in hospital or care homes do not qualify for
this exemption.
No time limits are placed on this exemption.
|
| F |
An unoccupied property may be exempt if the
person who was liable has died and the property has remained
unoccupied since the date of death. It does not need to be
unfurnished.
An empty dwelling is exempt indefinitely if it has been
unoccupied since the former owner's death and no grant of probate
or letters of administration have been made. The exemption will end
six months after probate or letters of administration. The
exemption still applies if a relative or friend stays in the
property briefly to deal with the affairs. These
exemptions are also applicable to empty properties where a tenant
has died but a tenancy agreement has not yet ended and the rent
remains payable.
The exemption can also apply if the property was not previously
occupied but the deceased was the sole liable party.
|
| G |
Empty property whose occupation is prohibited by
law. |
| H |
Unoccupied property held available for use of ministers
of religion from which to carry out their duties. |
| I |
This exemption applies when a dwelling becomes
unoccupied and was previously the main residence of the owner who
is resident elsewhere. He/she must be resident
elsewhere for the purpose of receiving care due to old age,
illness, disablement, past or present alcohol or drug dependence or
past or present mental disorder. |
| J |
This exemption applies when a dwelling becomes
unoccupied and was previously the main residence of the owner who
is resident elsewhere. He/she must be resident
elsewhere for the purpose of providing care due to old age,
illness, disablement, past or present alcohol or drug dependence
past or present mental disorder. |
| K |
Unoccupied where the person subject to the tax is a
student and has been so since he/she last occupied the
property. |
| L |
Property that has been repossessed under a
mortgage. |
| M |
Student Halls of Residence. |
| N |
A property is exempt from Council Tax if it is occupied
only by students, school or college leavers and by certain
spouses/dependants (where a foreign student is living with a
foreign partner who cannot take employment because their entry visa
to the UK prevents it). The students must be full time and
currently undertaking a course at a prescribed educational
establishment.
|
| O |
Property owned by the Ministry of Defence and held
available for occupation by serving personnel. |
| P |
Property occupied by members of visiting forces or
certain international organisations. |
| Q |
Property left empty by a bankrupt. |
| R |
Unused caravan pitch or boat mooring. |
| S |
Property occupied only by people under 18 years of
age. |
| T |
Unoccupied ancillary accommodation (e.g. annexes) which
may not be let separately without being in breach of planning
regulations. |
| U |
A property is exempt from Council Tax if only severely
mentally impaired persons occupy it. To qualify for the exemption,
the person must have a certificate signed by a Medical Practitioner
and be in receipt of a qualifying benefit. This
exemption will also apply if the property is occupied by only the
severely mentally impaired and students, school or college leavers
and by certain spouses/dependants (where a foreign student is
living with a foreign partner who cannot take employment because
their entry visa to the UK prevents it). The students must be full
time and currently undertaking a course at a prescribed educational
establishment.
|
| V |
Property occupied by a foreign diplomat or a member of
an international organisation headquarters in the UK
A property occupied by a person with
diplomatic privilege or immunity is exempt from Council Tax as long
as the person is not a British citizen. This exemption
applies from 1 April 1997 onwards. The diplomatic
privileges must be conferred by:
- The Diplomatic Privileges Act 1964
- The Commonwealth Secretarial Act 1966
- The Consular Relations Act 1968
- The Commonwealth Countries and Republic of Ireland (Immunities
and Privileges) Order 198
- To persons with a class mentioned, in relation to a specified
organisation, in the international Organisations Act 1996 or,
- Who is head of an office established as described in the Hong
Kong Economic Trade Act 1996, And the person is not a British
Subject, citizen, dependant Territories Citizen, National
(overseas), Overseas Citizen, protected person or a permanent
resident in the United Kingdom
|
| W |
A Self contained annex, which is occupied by a
dependent relative, where the relative is either over 65, severely
mentally impaired, or substantially and permanently
disabled. |
