Class A (up to 31st March 2013)

Council Tax (Exempt Dwellings) Order 1992 and Council Tax (Exempt Dwellings) (Amendment)(England) Order 2000 and Council Tax (Exempt Dwellings) (Amendment) (Wales) Order 2000

The Council Tax (Exempt Dwellings) (England) (Amendment) Order 2012

Vacant premises, which require, are undergoing or have recently undergone major repair including structural repairs

a dwelling which satisfies the requirement set out in paragraph (2) unless it has been such a dwelling for a continuous period of twelve months or more ending immediately before the day in question;

(2) the requirement referred to in paragraph (1) is that the dwelling is vacant and—

(a) requires or is undergoing major repair work to render it habitable, or

(b) is undergoing structural alteration, or

(c) 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

(d) 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;

for the purposes of paragraph (2) above “major repair work” includes structural repair work;”.

Any premises which are unoccupied, substantially unfurnished and which requires major repair work to be undertaken, is undergoing repair or has recently had major repair work completed.

An exemption will start from the date the premises is considered to require major repair work

Where major repair work is required or underway the exemption will continue for a maximum period of 12 months (effective from 1^st April 2000)

However as soon as the major repairs are considered complete exemption will be granted up to a further 6 months maximum (subject to the overall 12 months rule)

Major repairs are normally considered to be those, which affect the fabric of the premises such as major roof or external wall repairs. Foundation work and work relating to supporting walls etc.

Any evidence of repair work required or being undertaken such as Surveyors Reports, Builders estimates, Application for grants, photographs, invoices etc. should be submitted as part of the exemption claim

Claims can be backdated subject to the level of documentation provided and the quality of the evidence generally.