Council Tax Exemptions

**Changes to Empty and Unfurnished Properties come in to force on April 1st 2013 - Please read below for more information**

Some properties are exempt from Council Tax because of the reason that they are empty, or the circumstances of the people that live in them.
Many of them are ongoing, but some only apply for 6 or 12 months.

Unoccupied Property Exemptions

A - Uninhabitable or properties undergoing major repair (maximum 12 months) (exemption replaced from 1/4/2013 by a 25% discount)

Covers a vacant dwelling which satisfy the requirements set out below unless it has been such a dwelling for a continuous period of twelve months or more -

• it requires or is undergoing major repair work to render it habitable, or
• is undergoing structural alteration, or
• has undergone major repair work to render it habitable, if less than six months have elapsed since the date on which the work was substantially completed and the dwelling has continuously remained vacant since that date, or
• has undergone structural alteration, if less than six months have elapsed since the date on which the alteration was substantially completed and the dwelling has continuously remained vacant since that date. 

Download: Council Tax General Exemptions Form

B - Owned by a charity (maximum 6 months)

Covers unoccupied dwellings which are owned by a body established for charitable purposes only, and, which has been empty for a period less than 6 months and was last occupied in furtherance of the objects of the charity.

Download: Council Tax General Exemption Form

C - Empty and Unfurnished - Changes 1st April 2013

The passing of the Local Government Finance Act 2012 has given Councils new discretionary powers to raise additional income by allowing them to reduce the level of council tax exemptions granted to certain types of empty dwellings.

As a result of this, from 1 April 2013 the current class C exemption for unoccupied and unfurnished properties will reduce from six months to fourteen days.

These have been introduced to help offset the impact of the required council tax benefit cut being introduced from April 2013 as well as being in line with the Council\u2019s stated policy of encouraging empty homes to be brought back into use as quickly as possible.

Consequently as a current council tax payer for an unoccupied and unfurnished property your annual bill for 2013/14 which is due to be issued in March 2013 will reflect this change as the attached exemption notice will become invalid on 31 March 2013.

If you need help in bringing your empty property back into use please contact James Bradley, our Empty Homes Project Officer by completing the online form at www.northwarks.gov.uk /emptyhomes, by telephoning 01827 715341, or by email to jamesbradley@northwarks.gov.uk

Download: Council Tax General Exemption Form

D - Left empty by someone who is now in prison (no time limit)

Covers unoccupied dwellings that would have been the sole or main residence of a person who is either the owner or tenant of the property and would have been living there if they were not in prison.

Download: Council Tax in Detention Application

E - Left empty by someone in hospital or care home (no time limit)

Covers unoccupied dwellings last occupied by a person that had this property as their sole or main residence, but now has their sole or main residence in a hospital, residential care home or nursing home.

Download: Council Tax General Exemption Form

F - Waiting for probate/letters of administration (maximum 6 months after probate or letters of administration)

Covers unoccupied dwellings whose last occupier has died. The exemption will continue whilst there is no grant of probate or letters of administration in respect of the deceased persons estate. Once grant of probate or letters of administration has been issued, the dwelling will remain exempt for a maximum of 6 months from the date of the grant.

When the estate is settled and the dwelling transferred to the beneficiary, the beneficiary becomes liable for Council Tax from the date of transfer.

At this time, if the dwelling has been empty for less than 6 months (from the time of death), then the new liable person will receive the remainder of the 6 months exemption under class C, provided the dwelling is unfurnished.

If the dwelling has been empty for more than 6 months, then the new liable person will receive no exemption period and will be charged according to whether it is furnished or un-furnished.

Download: Council Tax General Exemption Form

G - Where occupation is prohibited by law (no time limit)

Covers unoccupied dwellings where occupation is prohibited by law, such as houses deemed unfit for human habitation or where planning restrictions bar occupation.

Download: Council Tax General Exemption Form

H - Held for occupation by a minister of religion (no time limit)

Covers an unoccupied dwelling which is held for the purpose of being available for occupation by a minister of any religious denomination as a residence from which to perform the duties of office.

Download: Application for Council Tax Discount - Member of Religious Community

I - Left empty by someone receiving personal care elsewhere (other than those covered in exemption E) (no time limit)

Covers an unoccupied dwelling which was most recently the sole or main residence of an owner or tenant who now has his sole or main residence in another place other than a hospital, nursing home or residential care home, for the purpose of receiving personal care because of either old age, disablement, illness, alcohol or drug abuse or mental disorder.

Download: Council Tax General Exemption Form

J - Left empty by someone providing personal care elsewhere (no time limit)

Covers an unoccupied dwelling which was most recently the sole or main residence of an owner or tenant who now has their sole or main residence in another place in order to provide personal care. The new sole or main residence must be the same address as the person they are providing care for.

Download: Council Tax General Exemption Form

K - Left empty by student(s) who live elsewhere to study (no time limit)

Covers an unoccupied dwelling which was most recently occupied by a student(s) or by a person(s) that has become a student within 6 weeks of moving out.

Download: Application form Council Tax Discount - Student

L - In possession of mortgagee (property which has been repossessed) (no time limit)

Covers an unoccupied dwelling where a mortgagee is in possession (repossessed).

Download: Council Tax General Exemption Formor provide letter from repossession company.

Q - Left empty by someone who has been declared bankrupt (no time limit)

Covers an unoccupied dwelling in relation to which a person is the qualifying person only in his capacity as the appointed trustee in bankruptcy under the Bankruptcy Act 1914, or Insolvency Act 1986.

If the person continues to live in the dwelling after he is declared bankrupt, he will remain liable to pay Council Tax due until he either vacates or is forced to leave the property as a result of forced sale by the trustee appointed to oversee his affairs and realise his assets.

Download: Council Tax General Exemption Form or provide letter from company dealing with bankruptcy.

R - Empty caravan pitch or boat mooring (no time limit)

Covers a dwelling consisting only of a pitch, or mooring which is not occupied by a caravan or boat. The exemption will continue until a caravan or boat are moved onto the pitch or mooring. It is the pitch or mooring that is subject to Council tax, not the actual caravan or boat.

Download: Council Tax General Exemption Form

T - Unoccupied annexe that cannot be let separately (no time limit)

Covers unoccupied annexes that form part of a single dwelling including another dwelling, and where the annexe cannot be let separately to the other dwelling. These properties are difficult to let because they are linked to, or in the grounds of, another property and may not be let separately from that other property without breaching, planning permission. The liable person must, however, live in the other property to qualify

Download: Council Tax General Exemption Form