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Council Tax Exemptions

 

*Council Tax Exemptions and Discounts will be changed from 1st April 2013. Find out about the changes

 

Some domestic properties are exempt from Council Tax charges. Most exemptions relate to properties left empty for specific reasons. There is however a limited number of classes where property can remain occupied and exemption applies. The Council is still required to send bills where a 'zero' charge applies and also when a property transfers from one class of exemption to another.

 

Exemption applies to the following classes of unoccupied and occupied properties, for specified periods:

 

A    Unoccupied and unfurnished properties which are undergoing major works or such works which are required to make them habitable. (Exempt for a maximum of 12 months ) *** Please note this Exemption ENDS on the 31st March 2013 Find out about the changes ***
B

Unoccupied dwelling owned and previously used by a Charity.
C Unoccupied and unfurnished dwellings. (Exempt for six Months from vacation date or completion date for new dwellings.) *** Please note this Exemption ENDS on the 31st March 2013 Find out about the changes ***
D

Dwelling left empty by prisoners.
E Dwellings left empty by patients in hospitals/care homes.
F This exemption applies when a property is left unoccupied following the death of the person liable to pay the council tax and a grant of probate or letters of administration have not been awarded. The exemption will cease 6 months after grant of probate or letters of administration have been awarded. The exemption will also cease in the following instances:
  • If the property becomes occupied; or
  • If the property is sold or transferred to a beneficiary; or
  • By re-letting of a rental property.

Should the property still be in the control of the executors of the estate when the Class F exemption expires, the executors will become liable for a council tax charge. They are liable for the charge until ownership is officially transferred, or the property becomes occupied.  (*see below)
G Dwellings in which occupation is prohibited by law.
H Empty dwellings waiting to be occupied by a minister of Religion
I Dwellings left empty by people receiving care.
J Dwellings left empty by people providing care.
K Unoccupied dwellings repossessed by mortgagee.
L Students halls of residents.
M Dwellings occupied only by students
N Armed forces accommodation owned by the Ministry of Defence.
O

Visiting armed forces accommodation.
P Unoccupied property where the trustee in bankruptcy would be liable.
Q

Unoccupied caravan pitches and moorings.
R Dwellings occupied solely by under 18 year olds.
S Unoccupied "granny" annexes.
T Dwellings occupied solely by severely mentally impaired People.
U Dwellings where at least one person who would Otherwise be liable is a diplomat.
V Dependant relatives dwellings.

 

* Class F exemption - This exemption terminates on disposal of the property by the personal representative of the deceased, whether to a beneficiary or upon sale.

 

These classes are stated in broad terms and within each of the classes a number of conditions may need to be met before the exemption is satisfied.

 

 

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