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)
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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.