Exemptions ~ Granting & Review

Background & Legislation

The legislation allows for exemptions to be applied in certain cases where the criteria are met. S4 Local Government Finance Act 1992 and subsequent secondary legislation such as the Council Tax (Exempt Dwellings) Order 1992 allow for currently 23 classes of dwelling to be completely exempt from Council Tax.

Each one of the classes is specific and relies on either the type of property or circumstances in relation to the person who either occupies the premises or formerly occupied the premises.

The exemptions are based on a number of criteria broadly falling into the following categories:

Exemptions which apply where the premises and unoccupied and substantially unfurnished
Exemptions which apply when the property is occupied by certain individuals and
Exemptions, which apply where the property is unoccupied (not necessarily unfurnished)

Exemptions can be either time limited or continuous depending on the type

The list of exemptions currently available are as follows. Click on the exemption Class to view the details:

Class	Description
Class A	Vacant premises which require, are undergoing or have recently undergone major repair including structural repairs (up to 31st March 2013)
Class B	Premises owned by a charity that have been unoccupied for less than six months
Class C	Premises that have been unoccupied and substantially unfurnished for less than six months (up to 31st March 2013)
Class D	Premises that have been left unoccupied by persons being detained in prison
Class E	Premises left unoccupied by person who are in Hospital, Nursing Home or in a Residential Care Home
Class F	Premises left unoccupied following the death of the Council Taxpayer
Class G	Premises where law prohibits occupation
Class H	Premises which are unoccupied but being kept for a Minister of Religion
Class I	Premises left unoccupied by persons who reside elsewhere and are receiving care
Class J	Premises left unoccupied by persons who reside elsewhere providing care
Class K	Premises left unoccupied by students who are residing elsewhere to study
Class L	Repossessed premises
Class M	Hall of Residence
Class N	Premises occupied solely by students
Class O	Barracks messes and married quarters provided by the Ministry of Defence
Class P	Premises occupied by members of Visiting Armed Forces
Class Q	Premises which are in the hands of a Trustee in Bankruptcy
Class R	Pitches or moorings where the caravan or houseboat has been removed
Class S	Premises occupied solely by persons under 18 years
Class T	Unoccupied annexes subject to planning restriction
Class U	Premises occupied solely by person(s) who are Severely Mentally Impaired
Class V	Premises occupied by Diplomats
Class W	Annexes which are occupied solely by dependant relatives

Administration of Exemptions

All exemptions should be granted if the information available to the authority would indicate that the taxpayer is entitled.

Each year the Authority must make reasonable assumptions to ascertain whether the exemption should be granted and continue to be granted.