Council Tax Exempt Dwellings

• Any premises which are unoccupied, substantially unfurnished and which:
• • Require or is undergoing major repair works to render it habitable; or
  • Is undergoing structural alteration.
• In both cases above a retrospective claim can be made but without the ability to inspect the premises decisions will be made based on the evidence made available to substantiate any claim.
• An exemption can be awarded for a maximum period of 12 months and will start on the date the premises is considered to require major repair work or structural alteration. As soon as the major repairs or structural alteration are considered complete, the exemption can be granted up to a further 6 months maximum (subject to overall 12 months rule).
• Major repairs are considered to be those, which affect the fabric of the premises such as major roof or external wall repairs, foundation work and work relating to supporting walls. Structural alteration is usually supported by a report from a structural engineer or insurance company.
• The replacing of a bathroom or kitchen is generally not considered as major repairs.
• Painting and decorating is not considered as major repairs.
• Evidence may need to be provided to support your application, such as Surveyor reports, Builders estimates, Application for grants, photographs, invoices etc.
• We may also require a visit to be undertaken to validate any claim. Please use the application form attached to apply for a Class A exemption from Council Tax.
• The term 'substantially unfurnished' allows for things such as carpets and curtains to remain in a property. The presence of any large items of furniture or numbers of items of furniture will not render a property substantially unfurnished for the purposes of Class A and C when under consideration by Telford and Wrekin Council.

Class A/A - Newly Built Altered and Repaired Dwellings

• An unoccupied property will be exempt from Council Tax for a maximum of six months following its completion (in the case of a newly built property), or the completion of structural alterations required to render the property habitable, providing it remains substantially unfurnished, or in the case of a caravan or boat, it remains unoccupied
  

Class B - Empty Buildings Owned By Charities

• An unoccupied property will be exempt from Council Tax if it is owned by a body established for charitable purposes only, and was last occupied by that body. The exemption will last for a maximum period of six months.
• NB A body established for charitable purposes only, will generally be a registered charity.

Class C - Dwellings Left Empty and Unfurnished

• Any council tax property which is unoccupied and substantially unfurnished.
• An exemption can be awarded for a maximum period of 6 months and will start on the date that the premises becomes both unoccupied and substantially unfurnished.
• In the case of a dwelling which consists of a pitch or mooring, occupied by a caravan or boat, the dwelling will be exempt if it is left unoccupied.
• Only one period of 6 months is given against a property irrespective of any changes in ownership.
• A 6 month period can only start again once the property has been occupied for a period of greater than 6 weeks.
• The term 'substantially unfurnished' allows for things such as carpets and curtains to remain in a property. The presence of any large items of furniture or numbers of items of furniture will not render a property substantially unfurnished for the purposes of Class A and C when under consideration by Telford and Wrekin Council.

Class D - Dwellings Left Empty by Prisoners

• An unoccupied property will be exempt from Council Tax if it is the only or main home of a prisoner or detainee (either subject to sentence or on remand) but for his or her imprisonment, or was the only or main home of a prisoner or detainee when last occupied.

Class E - Dwellings Left Empty by Patients in Hospitals and Care Homes

• An unoccupied property will be exempt from Council Tax if the owner is a resident patient in a NHS hospital, a residential care home, nursing home or hostel and he or she was the last occupier of the property.

Class F - Dwellings Left Empty by Deceased Persons (No Probate)

• An unoccupied property will be exempt from Council Tax if the person considered to be the 'owner' for the time being is only considered so due to his or her position as personal representative of a deceased person. The exemption will be awarded up to the date that probate is signed.

Class F/A - Dwellings Left Empty by Deceased Persons (Probate Granted)

• An unoccupied property will be exempt from Council Tax if the person considered to be the 'owner' for the time being is only considered so due to his or her position as personal representative of a deceased person. The exemption lasts for a period of six months following the granting of probate or the making of the letters of administration.

Class G - Dwellings Where Occupation Is Prohibited

• An unoccupied property will be exempt from Council Tax if its occupation is specifically prohibited by law or by action taken under powers conferred under Act of Parliament with a view to prohibiting its occupation or to acquiring it.

Class H - Empty Clergy Dwellings

• An unoccupied property will be exempt from Council tax if it is retained for occupation by a Minister of Religion as residence from which to perform the duties of his or her office.

Class I - Dwellings Left Empty by People Receiving Care

• An unoccupied property will be exempt from Council Tax if the owner is living elsewhere (not in a NHS hospital, residential care home, nursing home or hostel) in order to receive personal care, required by him or her due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder and the owner was the last occupier of the property.

Class J - Dwellings Left Empty by People Providing Care

• An unoccupied property will be exempt from Council Tax if the owner is living elsewhere in order to provide personal care to someone requiring such care due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder and the owner was the last occupier of the property.

Class K - Dwellings Left Empty by Students

• An unoccupied property will be exempt from Council Tax if the owner is a student and, when last occupied, the residents were one or more students including the owner
• NB a student is someone undertaking a full-time course of education at university, college or polytechnic, or a preliminary course. (Further details are available from the Council Tax Office).

Class L - Dwellings Left Empty in the Possession of a Mortgage Lender

• An unoccupied property will be exempt from Council Tax where a mortgagee is in possession under the mortgage.

Class Q - Unoccupied Dwelling Held by Trustee in Bankruptcy

• An unoccupied property will be exempt from Council Tax where the liable owner would be a trustee in bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986.

Class R - Unoccupied Pitch or Mooring

• A dwelling consisting of a pitch or mooring which is not occupied by a caravan or, as the case may be, a boat, will be exempt from Council Tax.

Class T - Unoccupied Annexe or Granny Flat

• An unoccupied dwelling which forms part of premises which include another dwelling or is situated within the curtilage of another dwelling and is difficult to let separately from that other dwelling, and the person who would otherwise be liable has their sole or main residence in that other dwelling.

Occupied Properties
There are some situations where there will be no liability for payment of Council Tax, in respect of occupied dwellings. These are occupied properties which are listed below in their classes with a brief explanation:

Class M - Studen Halls of Residence

• A dwelling is exempt indefinitely if it is a hall of residence provided predominantly for the accommodation of students who would be disregarded for the purpose of a discount. To qualify for the exemption the hall must be either owned or managed by prescribed educational establishments or the subject of an agreement allowing such an institution to nominate the majority of the persons who are to occupy the accommodation.

Class N - Property Wholly Occupier by Students or Relevant Persons

• To be exempt under this heading the dwelling must be either:
• • occupied by one or more residents all of whom are relevant persons: or
  • occupied by only one or more such persons as term-time accommodation.
• From 1^st April 1995 a relevant person is:
• • a student disregarded for discount purposes; or
  • a student's spouse or dependant who is not a British citizen and who is prevented by the terms of his / her leave to enter or remain in the UK from working or claiming benefits; or
  • a school or college leaver who is disregarded for discount purposes

Class O - Armed Forces Accomodation

• Dwellings which are occupied or unoccupied are exempt indefinitely if they are:
• • owned by the Secretary of State for Defence: and
  • held for the purposes of armed forces accommodation.
• This includes, for example, armed forces barracks and married quarters.

Class P - Visiting Forces Accomodation

• A dwelling is exempt indefinitely where at least one person would be liable is a member of, or a dependant of a member of, a visiting force where they are neither British citizens nor ordinarily resident in the UK. A dwelling is exempt under this category "even if not all of the liable persons have a relevant association with a visiting force."
• E.g. a dwelling where the liable persons are a visiting serviceman and his British wife would be exempt.

Class S - Dwellings Wholly Occupier by People Under 18

• From 1st April 1995 a dwelling only occupied by a person or persons under 18 is exempt.

Class T - People with Diplomatic Immunity

• From 1^st April 1997, a dwelling is exempt if at least one liable person has diplomatic, Commonwealth or consular privilege or immunity and that person is not a permanent resident of the UK, a British Citizen, British subject or British protected person. This exemption does not apply if that person has another dwelling in the UK which is their main residence or their main residence is in the UK.

Class U - Dwellings Wholly Occupied by the Severely Mentally Impaired

• From 1st April 1995 a dwelling is exempt if it is only occupied by a person or persons who are severely mentally impaired as defined for the purposes of discount.

Class W - Dwellings Occupied by Dependant Relatives

• A dwelling which is one of at least two dwellings in a single property and is occupied by someone who is a dependant relative of a person living in another dwelling in the property. A relative will be considered dependant if s/he is 65 or over, is severely mentally impaired, or is substantially or permanently disabled.

If you feel that any of the above may apply to your household, or require further details, please contact the Customer Contact Centre for further details on (01952) 383838

You can download some application forms via the links on the right.