C ouncil Tax (Exempt Dwellings) Order 1992
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 his office;
Any premises which are:
Unoccupied and
Awaiting occupation by a practising minister of any recognised religious denomination
The exemption starts from the day that the premises become unoccupied.
The exemption will last for as long as the premises remain unoccupied and the premDLUHCis held vacant for a minister of religion as a residence from which to perform his /her duties.
The exemption will cease if the premises are not to be used as a residence for a practising minister.
Please note that the definition of a minister of religion has been defined by the MHCLG /WAG and is not confined to any particular religion – all recognised religions are included
The Council will need to be informed if:
The premises become occupied
It is decided that the premises will no longer be held for a minister of religion
