| 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. |
