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Council Tax exemptions
Under current legislation exemptions can apply, depending on
circumstances, to occupied or unoccupied, furnished or unfurnished
properties. Some exemptions are time-limited, while others last the
entire period that the conditions are fulfilled. A full list of
exemptions is given below. The information given on this page is
intended as a guide only. For full details of whether a particular
exemption applies, please use the contact details at the foot of
this page.
Exemptions
Changes to council tax exemptions on certain empty properties
April 2013
The
council tax (prescribed classes of dwellings) (England) (Amendment)
regulations 2012
Changes have been made to the Class A and Class C Exemptions.
From Monday, 1 April 2013, regulations have abolished these
Exemptions and replaced them by giving discretion to each Local
Authority to adopt its own Local Discount.
Class A Exemption, which is currently given to
empty/unfurnished properties for a maximum period of 12 months
while they require or are undergoing major repair work to render
them habitable, will also be abolished with effect from Sunday, 31
March 2013.
Medway Council will be replacing this exemption with a
discount of 100 per cent for a maximum period of 12 months
following which full council tax will become payable.
Class C Exemption - which is currently given to empty/unfurnished
properties for a maximum of six months, will be abolished with
effect from Sunday, 31 March 2013.
Medway Council will be replacing this exemption with a discount
of 100 per cent which will be awarded for a maximum period
of three months following which full council tax will become
payable.
Class A: Properties in need of (or undergoing) major structural
repair work
A property which requires major repair work to make it habitable
may be exempt. Each case is decided upon the facts relating to the
physical condition of the property and the nature of the work that
is needed. This exemption can only apply for a period up to 12
months.
Please note: This exemption can only be applied
until 31 March 2013 when it will be replaced by a discount. See
changes
to council tax exemption on certain empty properties, April
2013.
The exemption ends if the property becomes occupied or
furnished. If the property is occupied for a period of less than
six weeks, this will not affect the exemption (other than that
there will be no exemption during this time). Before this exemption
can be allowed, a visit will be made by a member of Medway
Council’s Revenues and Benefits Service to confirm if it applies.
To apply for this exemption, you can complete an
application form online or contact Medway Revenues and Benefit
Service on the details given below.
Class B: Unoccupied dwellings owned by a charity
A property owned by a charity is exempt for up to six months
from the date that the last resident moved out, provided it was
last used for the purpose of the charity.
The property may remain furnished. If the property is occupied
for a period of less than six weeks, this will not affect the
exemption (other than that there will be no exemption during this
time).
To apply for this exemption, you can complete an
application form online or contact Medway Revenues and Benefit
Service on the details below.
Class C
New properties
A newly-built property, which is unoccupied and substantially
unfurnished, is exempt from council tax for up to six months
(go to note). The exemption
begins from the date that the property is considered to have been
completed.
Empty properties
To qualify for this exemption, the property must be both
unoccupied and substantially unfurnished. The exemption runs from
the date that both of these conditions apply and lasts for a
maximum period of six months or until the conditions cease to
be met (see note). The six-month
period relates to the property. If there is a change of ownership
subsequently, the new owner is only entitled to the remaining part
of the six-month period, as appropriate.
Please note: This
exemption can only be applied until 31 March 2013 when it will be
replaced by a discount. Go to changes to council tax
exemptions on certain empty properties, April 2013.
If the property remains unoccupied and unfurnished after the six
month period has elapsed, the full council tax becomes payable.
To apply for this exemption, you can complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class D: A property left empty
by a person detained elsewhere
This exemption applies to unoccupied properties where the owner
or tenant is detained in prison, hospital or other place of
detention. This exemption does not apply if the person has been
detained for non-payment of council tax or fines.
To apply for this exemption, you can complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Confirmation will be sought from the appropriate place of
detention.
Class E: A property left empty
by a person now in hospital or a care home
This exemption applies where the owner or tenant has their sole
or main residence in a hospital, care home or nursing home in which
they are receiving care.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below. Confirmation will be sought from the
relevant hospital or care home. Temporary stays in hospital or care
homes do not qualify for this exemption.
Class F: An unoccupied
property where the liable person has died
This exemption applies to properties where the person liable for
council tax has died. The property must have remained unoccupied
since the person's death but it can be furnished.
The exemption can continue for a period of up to six months
after probate has been granted.
Where there are other residents in the property, no exemption
can be applied. Where a property is owned jointly, the death of one
joint owner does not give rise to this exemption.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class G: Occupation prohibited
by law
For more information or to apply for this exemption, please use
the contact details at the foot of this page.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class H: Unoccupied properties
awaiting religious occupation
For more information or to apply for this exemption, please use
the contact details at the foot of this page.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class I: An unoccupied
property where the liable person is receiving personal care
This exemption applies to properties that are unoccupied because
the person who last lived there is now receiving care with somebody
else. Please note that if the liable person is now living in a care
home or nursing home, a Class E exemption may apply.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class J: An unoccupied
property where the liable person is providing personal care
This exemption applies to properties which are unoccupied
because the owner or tenant has moved elsewhere to provide
care.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details at the foot of this page.
Class K: Empty properties
owned by a student
An unoccupied property owned by a student and last occupied
solely by that student is exempt from council tax if the student
has left the property within six weeks of starting his or her
course.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class L: Properties with a
mortgagee in possession
This exemption applies to properties where the mortgagee has
taken possession of the property under the terms of the mortgage.
The property must be unoccupied to be eligible.
For more information or to apply for this exemption, please use
the contact details at the foot of this page.
Class M: Student halls of
residence
The accommodation must be owned or managed by a prescribed
educational establishment.
For more information or to apply for this exemption, please use
the contact details at the foot of this page.
Class N: Properties occupied
solely by students
A property is exempt if it is only occupied by students.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below. The council will also need
confirmation from your college or university of your student
status. This will normally be in the form of a student
certificate.
Class O: Properties in armed
forces occupation
Living accommodation for UK armed forces which is owned by the
Ministry of Defence is exempt.
For more information or to apply for this exemption, please use
the contact details at the foot of this page.
Class P: Properties occupied
by members of visiting forces
This exemption applies if anyone who would be liable for council
tax has a relevant association with a visiting force from a country
to which the Visiting
Forces Act 1952 applies.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class Q: Properties which are
empty and where the liable person is a trustee in bankruptcy
Where the person liable to pay the council tax is a trustee in
bankruptcy, the property is exempt if it is unoccupied.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class R: An unoccupied pitch
or mooring
A pitch which is not occupied by a caravan or a mooring which is
not occupied by a boat is exempt.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class S: Properties where all
occupants are less than 18 years old
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class T: Unoccupied
annexes
This exemption applies mainly to granny annexes. The annexe must
be unoccupied and unable to be let separately. Someone from Medway
Council’s Revenues and Benefits Service will need to visit the
property to determine whether or not this exemption applies.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
Class U: Properties where all
occupants are severely mentally impaired
The exemption applies to properties which are occupied by people
who are severely mentally impaired. To apply for this exemption,
complete an
application form online or contact Medway Revenues and Benefits
Service on the details below. Confirmation will be sought from your
doctor.
Class V: A property which is
the main residence of a person with diplomatic privilege or
immunity
A property is exempt if it is the main residence of at least one
person on whom such privileges and immunities are conferred.
For more information or to apply for this exemption, please use
the contact details at the foot of this page.
Class W: Occupied annexes
A property is exempt if it forms part of another dwelling and is
the sole or main residence of a dependant relative of the occupant
of the main dwelling. Someone from Medway Council’s Revenues and
Benefits Service will need to visit the property to determine
whether or not this exemption applies.
To apply for this exemption, complete an
application form online or contact Medway Revenues and Benefits
Service on the details below.
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