Council Tax exemptions – What’s available ?

By | December 19, 2017

exemption

For those people who have a Council Tax charge to pay it is important that they make sure that they claim any Council Tax exemptions which they are entitled to.

There are a number of Council Tax exemptions, currently twenty-one different ones (Class A and Class C exemptions no longer exist in England), which cover a range of different circumstances. These exemptions are awarded by way of the Local Government Finance Act 1992 and the Council Tax (exempt dwellings) order 1992.

B
Empty and owned by a charity (max. 6 months)

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 and was last occupied in furtherance of the objects of the charity.

D
Left empty by a person in prison or detained under the Mental Health Act

(1) An unoccupied dwelling which either–
(a) would be the sole or main residence of a person who is an owner or tenant of the dwelling and is detained elsewhere in the circumstances specified in paragraph 1 of Schedule 1 to the Act but for his detention, or
(b) was previously his sole or main residence, if he has been a relevant absentee for the whole period since it last ceased to be such;

(2) for the purposes of paragraph (1) above, a dwelling shall be regarded as unoccupied if its only occupant or occupants are persons detained elsewhere in the circumstances there mentioned.

E
Left empty by a person in residential care or hospital

(a) Has his sole or main residence elsewhere in the circumstances specified in paragraph 6, 7, or 8 of Schedule 1 to the Act; and
(a) has his sole or main residence elsewhere in the circumstances specified in paragraphs 6 or 7 of Schedule 1 to the Act or in accommodation provided in Scotland by a care home service within the meaning of paragraph 2 of schedule 12 to the Public Services Reform (Scotland) Act 2010; and
(b) has been a relevant absentee for the whole of the period since the dwelling last ceased to be his sole or main residence.

F
Left empty awaiting probate or letters of administration (and 6 then up tp months thereafter)

(1) An unoccupied dwelling
(a) which has been unoccupied since the date of death of a person (“the deceased”); and
(b) in relation to which one of the conditions set out in paragraph (2) below is satisfied;

(2) the conditions referred to in paragraph (1) above are, subject to paragraph (3) below, that
(a) the deceased had, at the date of his death, a freehold interest in the dwelling, or a leasehold interest in the dwelling which was granted for a term of six months or more, and
(i) no person is a qualifying person in respect of the dwelling; or
(ii) a person is a qualifying person in respect of the dwelling acting in his capacity as executor or administrator, and no person is a qualifying person in any other capacity;
Or
(b) the deceased was a tenant of the dwelling at the date of his death, and an executor or administrator acting in his capacity as such is liable for rent or, as the case may be, a licence fee, for the day;
(3) sub-paragraphs (a)(ii) and (b) of paragraph (2) above shall only apply, in a case where a grant of probate or letters of administration has been made, if less than six months have elapsed since the date of the grant.

G
Empty and occupation prohibited by law

An unoccupied dwelling–
(a) the occupation of which is restricted by a condition which–
(i) prevents occupancy, and
(ii) is imposed by any planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 1990; or
(b) the occupation of which is otherwise prohibited by law; or
(c) which is kept unoccupied by reason of other action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it.

H
Empty and waiting to be occupied by a minister of religion

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.

I
Left empty by a person receiving care

An unoccupied dwelling which was previously the sole or main residence of a person who is an owner or tenant of the dwelling and who’
(a) for the purpose of receiving personal care required by him by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder has his sole or main residence in another place (not being a hospital, care home, independent hospital or hostel within the meaning of paragraphs 6 or 7 of Schedule 1 to the Act or accommodation provided in Scotland by a care home service within the meaning of ); and
(b) has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence.

J
Left empty by a person providing care

An unoccupied dwelling which was previously the sole or main residence of a person who is an owner or tenant of the dwelling and who,
(a) has his sole or main residence in another place for the purpose of providing, or better providing, personal care for a person who requires such care by reason of old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder; and
(b) has been a relevant absentee for the whole of the period since the dwelling last ceased to be his residence.

K
Left empty by a student

An unoccupied dwelling;
(a) which was last occupied as the sole or main residence of a qualifying person (“the last occupier”); and
(b) in relation to which every qualifying person is a student and either–
(i) has been a student throughout the period since the last occupier ceased to occupy the dwelling as his sole or main residence; or
(ii) has become a student within six weeks of the day mentioned in sub-paragraph (i).

L
Empty repossessed dwellings

An unoccupied dwelling where a mortgagee is in possession under the mortgage.

M
Student halls of residence

A dwelling comprising a hall of residence provided predominantly for the accommodation of students which is either;
(a) owned or managed by an institution within the meaning of paragraph 5 of Schedule 1 to the Act or by a body established for charitable purposes only; or
(b) the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation so provide

N
Occupied solely by students

(1) A dwelling which is either;

(a) occupied by one or more residents all of whom are relevant persons;
(b) occupied only by one or more relevant persons as term time accommodation;

(2) for the purposes of paragraph (1);

(a) “relevant person” means–
(i) a student;
(ii) a student’s spouse, civil partner or dependant being in each case a person who is not a British citizen and who is prevented, by the terms of his leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits; or
(iii) a person to whom Class C (school and college leavers) of regulation 3(1) of the Council Tax (Additional Provision for Discount Disregards) Regulations 1992 applies;
(b) a dwelling is to be regarded as occupied by a relevant person as term time accommodation during any vacation in which he–
(i) holds a freehold or leasehold interest in or licence to occupy the whole or any part of the dwelling; and
(ii) has previously used or intends to use the dwelling as term time accommodation.

O
Armed forces accommodation (barracks)

A dwelling of which the Secretary of State for Defence is the owner, held for the purposes of armed forces accommodation other than accommodation for visiting forces within the meaning of Part I of the Visiting Forces Act 1952.

P
Occupied by visiting forces

(1) a dwelling in respect of which at least one person, who would be liable to pay council tax but for this article, satisfies the condition set out in paragraph (2);
(2) the condition referred to in paragraph (1) is that the person has a relevant association, within the meaning of Part I of the Visiting Forces Act 1952, with a body, contingent or detachment of the forces of a country, to which any provision in that Part applies on that day.

Q
Left empty by a bankrupt

An unoccupied dwelling in relation to which a person is a qualifying person in his capacity as a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986.

R
Vacant caravan pitch or boat mooring

A dwelling consisting of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boat.

S
Occupied solely by under 18s

A dwelling occupied only by a person or persons aged under 18.

T
Empty annexes unable to be let separately

An unoccupied dwelling which;
(a) forms part of a single property which includes another dwelling; and
(b) may not be let separately from that other dwelling without a breach of planning control within the meaning of section 171A of the Town and County Planning Act 1990.

U
Occupied solely by persons who are severely mentally impaired

(1) a dwelling occupied only;
(a) by one or more severely mentally impaired persons, where, but for this Order, either such a person, or a relevant person, would be liable to pay the council tax; or
(b) by one or more severely mentally impaired persons, together with one or more relevant persons.

(2) For the purposes of paragraph (1) above–
(a) ‘relevant person’ has the meaning given by paragraph 2(a) of Class N above, and
(b) ‘severely mentally impaired’ has the meaning given in paragraph 2 of Schedule 1 to the Act

V
Occupied by diplomats

(1) a dwelling in respect of which at least one person, who would be liable to pay council tax but for this class, satisfies the conditions set out in paragraphs (2) and (3);

(2) the condition referred to in paragraph (1) is that the person;
(a) is a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 1964, or
(b) is a person on whom privileges and immunities are conferred under paragraph 5(1) of Part II of the Schedule to the Commonwealth Secretariat Act 1966,
(c) is a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 1968, or
(d) is, in relation to any organisation specified in an Order in Council made under section 1(2) of the International Organisations Act 1968, within a class of persons mentioned in section 1(3) of that Act to which the relevant Order extended relief from rates as specified in paragraph 9 of Schedule 1 to that Act, or
(e) is a person on whom privileges and immunities are conferred by article 3 or 4 of the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 1985, or
(f) is the head of any office established as described in section 1(1) of the Hong Kong Economic Trade Act 1996,

and is not,

(i) a British citizen, a , a British National (Overseas) or a British Overseas citizen; or
(ii) a person who under the British Nationality Act 1981 is a British subject; or
(iii) a British protected person (within the meaning of that Act); or
(iv) a permanent resident of the United Kingdom;

(3) the condition referred to in paragraph (1) is that there is no other dwelling in the United Kingdom which is the main residence of that person, or is the main residence within the United Kingdom of that person.

W
Annexes occupied by a dependent relative

A dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependent relative of a person who is resident in that other dwelling, or as the case may be, one of those other dwellings.

Advice & Assistance from LGFA92

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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.