dwellings which have been unoccupied and (except in the case of dwellings owned and last occupied by a charity) unfurnished, for up to six months, commonly referred to as exempt class C dwellings; see note below.
new dwellings, and some dwellings which have recently been the subject of major works or structural alteration, for up to six months after completion of the work or twelve months since becoming exempt through the major works or structural alteration, so long as they remain unoccupied and unfurnished, commonly referred to as exempt class A dwellings; see note below.
Note: From 1 April 2013 class A and class C council tax exemptions as outlined above have been abolished and replaced with a discount (0%-100%). Therefore from 1 April 2013 accounts in receipt of a class A or class C council tax exemption are now immediately liable to a council tax charge (0%-100%).
for up to a maximum period of 12 months from the day of vacation. Major repair works include structural repair works.
B - Unoccupied properties owned and last used by a charity (exempt for a maximum of six months).
Unoccupied and substantially unfurnished properties (exempt for a maximum of six months from the date of vacation).
D - Properties left unoccupied by people detained in prison (except for payment of council tax or a fine) or other place determined by order of a court.
E - Properties left unoccupied by long stay hospital patients and also by people who move permanently into a hospital, nursing home or residential home where they receive care and/or treatment.
F - Properties left unoccupied following the death of a sole owner or tenant where a grant of probate/letters of administration has not yet been obtained (applies for a maximum period of up to six months from when such a grant has been obtained).
G - Properties where occupation is prohibited by law.
H - Properties held vacant for future occupation by a minister of religion.
I - Properties left unoccupied because a person, who would otherwise be liable, has gone to live somewhere else in order to receive personal care.
J - Properties left unoccupied because a person, who would otherwise be liable, has gone to live somewhere else in order to provide personal care for someone. The liable person must have been away for this reason since they left the property.
K - Properties left unoccupied by a student who left in order to study elsewhere, and the vacant property was their sole or main residence.
L - Unoccupied properties that have been repossessed be a mortgage provider.
Q - Unoccupied properties in the possession of a trustee in bankruptcy.
R - A property consisting of a pitch or a mooring which is not occupied by a caravan or a boat.
T - Properties forming part of another dwelling, such as granny flats or annexes, which cannot be separately let. This exemption applies if the annexe is unoccupied but is part of another dwelling, e.g. a granny Annex, and under planning regulations it cannot be let separately from the other dwelling.
M - Student halls of residence.
N - Properties occupied wholly by students.
O - Armed forces accommodation owned by the Ministry of Defense.
P - Visiting forces accommodation.
S - Properties occupied only by a person or persons aged under 18.
U - Properties occupied only by a person/persons who is/are severely mentally impaired.
V - Properties occupied by diplomats, persons who have diplomatic immunity and certain members of their household.
W - An annexe or similar self-contained part of a property which is occupied by an elderly, disabled or severely mentally impaired relative of the resident(s) living in the remaining part of the property. This exemption applies to dwellings which are occupied but are annexes to another dwelling and where the occupier of the annexe is a dependent relative of the person who is resident in the other dwelling. A dependent relative must be over 65, or severely mentally impaired or substantially and permanently physically disabled.
If you own one of these types of dwelling you should not receive a council tax bill for it, but the council will send you an exemption notice. The exemption notice will let you know which valuation band the property has been placed in and what the council tax would be if it were not exempt.
If the council writes to tell you that it believes your property is exempt, but you realise that it should not be, you must write and tell the council or you may face a penalty. Alternatively please telephone the council on 01773 841440 or by email at the email address below.
If the council decides your dwelling is not exempt and you disagree, you should write to the council saying why you think your property should be exempt. The council has two months to provide an answer. If you still disagree with the council, or if it has not acted within the two month period, you can appeal to a valuation tribunal. See our how to appeal page.
If there is a change in circumstances, you must inform us immediately. For example, if you move address or you are no longer entitled to a discount or exemption.
If you wish to report a change in circumstances, please telephone us on 01773 841440. Alternatively, you may send an email to council.tax@ambervalley.gov.uk confirming the date of the move, details regarding the owners of the properties, or information about the tenancy (i.e. Landlord's name and address).