| A. |
Uninhabitable property and empty property
undergoing structural alteration or repairs. This
exemption will apply for a maximum period of 12 months (as long as
the property remains empty and unfurnished). After 12 months
a 100% charge applies. |
| B. |
Unoccupied property owned by a charity, for a period of up to
six months since last occupied. After six months a 100%
charge applies. |
| C. |
Empty property for a period of up to six months
since the last occupation date or the date that the
construction of the property was substantially completed (as long
as it remains empty and unfurnished). After six months a 100%
charge applies. |
| D. |
Unoccupied property because the person who
would otherwise occupy the property is in prison. |
| E. |
Unoccupied property because the person who
would otherwise occupy the property is permanently resident in
hospital or a nursing home. |
| F. |
Unoccupied property where probate or letters of administration
have not yet been granted, and for a period of up to six months
after the date such grant is made. A 100% charge will then
apply. |
| G. |
Empty property whose occupation is prohibited by law.
This may include properties where a planning restriction on
occupation applies. |
| H. |
Unoccupied property held available for use of ministers of
religion from which to carry out their duties. |
| I. |
Unoccupied because the person subject to the tax has their sole
or main residence elsewhere in order to receive care. |
| J. |
Unoccupied because the person subject to the tax has their sole
or main residence elsewhere in order to provide care. |
| K. |
Unoccupied, where the person subject to the tax is a student
and has been since he/she last occupied the property. |
| L. |
Property that has been repossessed under a mortgage. |
| M. |
Student halls of residence. |
| N. |
Premises where ALL the residents are
students. |
| O. |
Property owned by the Ministry of Defence and held available
for occupation by serving personnel. |
| P. |
Property occupied by members of visiting forces or certain
international organisations. |
| Q. |
Property left empty by a bankrupt. |
| R. |
Unused caravan pitch or boat mooring. |
| S. |
Property occupied only by people under 18 years of age. |
| T. |
Unoccupied ancillary accommodation (e.g. annexes) which may not
be let separately without being in breach of planning
regulations. |
| U. |
Property occupied only by people who are severely
mentally impaired. |
| V. |
Property occupied by a foreign diplomat or a member of an
international organisation headquartered in the U.K. |
| W. |
Any part of a property e.g. an annex, which is
occupied by a dependant relative of the family in the other
part of the building where the relative is either over 65, severely
mentally impaired, or substantially and permanently disabled. |
