Exemptions

Some properties are exempt from council tax. This page lists the types of of property that are exempt.  To apply for an exemption please telephone the Helpline on 01992 785577 or email counciltax@broxbourne.gov.uk. 

 

Class A

An uninhabitable property requiring or undergoing major repairs or structural alterations.

  • Unfurnished and unoccupied property requiring structural alterations or major repairs to render it habitable.
  • With effect from 1 April 2000 this exemption can apply for a maximum of 12 months.
  • If a property remains empty after work is completed an exemption can apply for up to six months.  However, the maximum six months can only apply if the work was completed in six months or less – basically this has the effect of limiting the total exemption to 12 months.

Class B

Unoccupied property owned by a registered charity.

  • The property must be unoccupied, but need not be unfurnished;
  • The property must be owned/leased by a registered charity.
  • The property must have been last occupied by the charity for the purpose of the charity’s objectives.
  • The exemption will apply for a maximum of six months from the date last occupied. After this 90 per cent of the charge is payable if the property remains unoccupied and furnished or the full charge is payable if the property is unfurnished.

Class C

Unoccupied and unfurnished for up to six months.

  • Property must be unoccupied
  • Property must be unfurnished
  • Exemption can be granted from the date on which it became both unoccupied and unfurnished for a maximum of six months from this date.
  • No new period of exemption under class C is given if there is a change of ownership and the property remains empty.
  • For new properties the exemption applies from the date specified in the completion notice.

Class D

Empty as liable person being in prison or detained in hospital.

  • Property must be unoccupied, but need not be unfurnished.
  • The liable person must be in prison or in detention elsewhere (i.e. in a hospital) for the period related to the exemption claim;
  • The property must previously have been his/her sole or main residence.

Class E

Empty property previously occupied by a person now residing in a care home, hospital or hostel.

  • The empty property must previously have been the sole or main residence for the absent person.
  • The absent person must have been living in a care home, hostel or hospital for the entire period since he or she was last living in the property.

Class F

Liable person deceased.

  • The property must be unoccupied, but need not be unfurnished.
  • The person receiving bills must be acting as the personal representative (executor) of the deceased, if either no grant of probate or letters of administration has been made.
  • The exemption continues for six months after probate has been granted unless the property is sold or transferred to a new owner, or is occupied again.

Class G

Occupation prohibited by law.

  • The property must be unoccupied and unfurnished.
  • Occupation must be prohibited by law (including a closing order or demolition order) or kept unoccupied by reason of action taken under powers granted by or under any Act of Parliament with a view to prohibiting its occupation or to acquiring it such as a compulsory purchase order).
  • The exemption does not apply to actions between individuals or companies under contract law such as restriction orders and does not apply if the property is occupied by squatters who choose to occupy even though prohibited by law.

Class H

Held for Minister of religion.

  • The property must be unoccupied, but need not be unfurnished.
  • It must be held available for occupation by a Minister of any religious denomination, for the purpose of allowing him or her to perform the duties of office.

Class I

Person living elsewhere to receive personal care.

  • The property must be unoccupied, but need not be unfurnished;
  • The person liable to pay must have been absent for the whole period since the dwelling last ceased to be his/her sole or main residence.
  • Sole/main residence must be in another place which is not an NHS (Health Service) hospital, registered care home, mental nursing home or hostel;
  • The liable person must have moved in order to receive personal care by reason of old age, disablement, illness, past or present mental disorder.

Class J

Person living elsewhere to provide personal care.

  • The property must be unoccupied but need not be unfurnished;
  • The property must have previously been the liable persons sole/main residence.
  • The liable person must have changed main residence for the purpose providing care for someone else and be better able to provide this care from their new home.
  • The reasons care is required are the same as class I above

Class K

Left empty by a student.

  • Property must be unoccupied but need not be unfurnished;
  • The exemption only applies where the last resident was a student or if more than one, they were all students and the owner is a student.
  • The property must have been the sole or main residence of the owner up to the date it was last occupied.

Class L

Mortgagee in possession.

  • The property must be unoccupied but need not be unfurnished;
  • The property must have been repossessed by the mortgagee (the lender of money).

Class M

Students’ halls of residence.

  • The property must be provided predominantly for the accommodation of students and owned or managed by an educational institution.

Class N

Occupied only by students or students and their non-British spouses or dependants.

  • Property must be occupied by one or more residents all of whom are students and/or school/college leavers.
  • The liable person(s) must hold a freehold or leasehold interest or a licence to occupy the whole or part of the dwelling and must be living in the property as term-time address accommodation or have been previously used or have intention to use the dwelling as term-time accommodation.
  • From 1 April 1995 the exemption was extended to include the non-British spouses, civil partners or dependant of students who are prevented by the terms of their entry visa to the UK (United Kingdom) from taking paid employment or claiming benefits.

 Class O

UK armed forces accommodation.

  • This applies to living accommodation for UK armed forces which is owned by the Secretary of State for Defence and must be held for the purposes of armed forces accommodation. The exemption applies whether the property is occupied or not.

Class P

Visiting forces accommodation.

  • The property will be exempt where members of visiting forces would be liable for council tax if property is occupied or unoccupied.
  • The exemption also applies to their dependants where they are neither British Citizens or ordinarily resident in the UK.

Class Q

Liable person is a trustee in bankruptcy.

  • Property must be unoccupied but need not be unfurnished.
  • Must be in hands of a qualifying person in his/her capacity as a Trustee in Bankruptcy under the Bankruptcy Act 1914 or the Insolvency Act 1986.
  • Exemption applies to property even if it is jointly owned however it does not cover unoccupied dwellings where the liable person is a company in liquidation or receivership.

 

Class R

Unoccupied caravan pitch or boat mooring.

  • Caravan pitches and moorings for boats may be dwellings for the purpose of council tax. A pitch or mooring which is not occupied by a caravan or boat is exempt for the whole of any period during which the situation exists.

Class S

Occupied by under 18 year olds only.

  • With effect from 1 April 1995 a property that is occupied only by under 18 year olds is exempt so the owner will not be liable to pay in these circumstances.

Class T

Unoccupied annexe.

  • With effect from 1 April 1995, an unoccupied property of the sort commonly referred to as 'granny annexes' but can extend to other types of dwelling, is exempt.
  • This type of property relates to those that form part of premises which included another property and where the unoccupied annexe cannot be let separately from the other property without a breach of planning control.
  • The property need not be unfurnished and the exemption will continue even if the other property becomes empty.

Class U

Occupied by severely mentally impaired persons only.

  • A property that is occupied by a liable person who is severely mentally impaired is exempt.
  • The exemption may also apply to a property jointly occupied by one or more of the above who lives with a full time student.
  • The relevant person must be in receipt of a qualifying state benefit and a doctor must certify severe mental impairment.
  • This exemption only applies where the severely mentally impaired person would be liable for council tax. If someone else is liable, eg. a property classed as a House in Multiple Occupation (HMO) or care homes, the exemption does not apply.  

Class V

Property which is the main residence of a person with diplomatic privilege or immunity.

  • Properties where one of the liable persons is a diplomat or member of an international organisation headquartered in the UK.
  • An exemption can only be granted if the liable persons status is verified by the Foreign and Commonwealth Office (FCO).
  • This exemption came into effect from 1 April 1997.

Class W

Annexe occupied by dependant relative.

  • This exemption applies to a dwelling which forms part of a single property including at least one other dwelling and is the sole or main residence of a dependant relative living in that other dwelling.
  • The property must be occupied by a dependent relative who is defined as; a person aged 65 years or more, a person who is substantially and permanently disabled or severely mentally impaired for the purpose of council tax.
  • This exemption came into effect from 1 April 1997.