Council Tax (Exempt Dwellings) Order 1992
a dwelling owned by a body established for charitable purposes only, which is unoccupied and has been so for a period of less than 6 months since the last occupation day, and was last occupied in furtherance of the objects of the charity;
Any premises that are:
Unoccupied and
Owned by a body established for charitable purposes only and
Last occupied to help fulfil the charity's objectives.
This particular exemption applies to premises whether furnishings remain in place or not. Whilst small in number the exemption will allow charities to take advantage of the six months free period.
Where premises are re-occupied for a period of less than six weeks, no additional exemption would be given. However the balance of the original exemption period could be given subject to the overall time limit of six months from the date of vacation.
The exemption will cease given the following:
The premises is no longer owned by a charity or similar body
The premises become occupied
