The Council Tax (exempt dwellings) Order 1992 (as amended) allows for a range of exemptions which can be applied to a property – each of these exemptions has specific criteria which apply to eligibility.
Council Tax Class B exemption
The Council Tax Class B exemption applies specifically to those properties which are used for charitable purposes. In order to be eligible for an exemption the property must:
- Be owned by the charity
- Be used for the purposes of the charity
- When last occupied it must have been occupied for the furtherance of the charities purpose
- Be unoccupied for up to a maximum of 6 months (either furnished or unfurnished)
Assistance from LGFA92
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Contact us today. Email us at email@example.com, Call our Council Tax helpline on 0191 6451118.
This article is solely the view of LGFA92, the Council Tax experts, based on our interpretation of legislation. Your local authority is free to dispute this view. A binding decision may require the intervention of a valuation tribunal.