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Exemptions
There are circumstances when no Council Tax is payable. However, this depends on individual circumstances and these are highlighted in our 
Exemption Classes document.
You should pay full Council Tax at your main residence and you can claim a discount on an empty property or a second home. Some empty properties may be exempt from charge for up to a year.
EXEMPT PROPERTIES
Certain properties are exempt from Council Tax. A list and brief description of each class is given below. If you have been awarded an exemption you must inform the Council immediately if the situation that gave rise to the exemption no longer exists.
1. UNOCCUPIED AND UNFURNISHED PROPERTIES
CLASS A - PROPERTY REQUIRING/UNDERGOING MAJOR REPIAR OR STRUCTURAL ALTERATION
The status of a property is dertermined by its physical condition and the nature of the repair works required. If you consider that a property you own is uninhabitable you should provide full details. The Council Tax Visiting Officer will also carry out an internatl inspection.
As a guide, a damp proof course, new windows, a new kitchen or bathroom do not make a property uninhabitable for Council Tax purposes.
A property will remain exempt for six months from the day work is completed, or for a maximum period of 1 year, whichever is the shorter, as long as it remains unoccupied and unfurnished.
The exemption is awarded from the date that the qualifying conditions are met. If ownership of a property changes it will not renew entitlement to this exemption.
CLASS C - EMPTY AND UNFURNISHED
Newly vacated dwellings that are unoccupied and substantially unfurnished are exempt for a period of up to 6 months. To qualify most of the furniture must be removed, although carpets and some kitchen equipment may be left.
This exemption also covers new properties, which are considered to be complete for Council Tax purposes.
The exemption is awarded from the date that the qualifying conditions are met. If ownership of a property changes it will not renew entitlement to this exemption.
CLASS R - CARAVAN PITCHES AND MOORINGS FOR BOATS
A pitch that is not occupied by a caravan, or a mooring that is not occupied by a boat, is exempt for the whole period that it remains unoccupied. As soon as the pitch, or mooring, becomes occupied the exemption will cease.
2. UNOCCUPIED BUT MAY BE LEFT FURNISHED
CLASS B - OWNED BY A CHARITY
An exempt property that is owned by a charity will be exempt for up to 6 months if, when it is occupied, it is used for the purposes of that charity.
CLASS F - OWNER/TENANT HAS DIED
If the owner dies a property can be exempt for up to 6 months from the date Probate is granted. However, as soon as the legal ownership of the property changes the exemption will cease. In the case of a tenant, the property will be exempt until the tenancy ends or it becomes occupied for 6 months after Probate is granted, whichever is shorter. In the case of a resident with no tenancy agreement liability passes to the owner of the property from the date of death and this exemption will not apply.
CLASS G - OCCUPATION PROHIBITED BY LAW
This applies if a property is empty and the law says it cannot be lived in. This may be by way of an Act of Parliament that does not allow the property to be occupied or acquired.
CLASS H - DWELLING HELD FOR A MINISTER OF RELIGION
An empty property, such as a vicarage, is exempt whilst it is being held to be occupied by a minister of religion and from which he/she will perform his/her duties.
CLASS K - OWNED BY A STUDENT
If a property is left empty due to the resident owner becoming a student and moving away to go to college, it will be exempt as long as the owner is a student and the property remains unoccupied.
CLASS L - REPOSSESSED PROPERTY
When a property has been repossessed it will remain exempt until it is sold.
CLASS Q - OWNER IS BANKRUPT
This applies to an empty property where the owner has been declared bankrupt. It does not apply to companies.
CLASS T - EMPTY ANNEXES/GRANNY FLATS
A self contained annexe or granny flat which is attached to, or within the grounds of the owner's home, will be exempt whilst it is unoccupied. The annexe/flat must not be allowed to be let separately from the owner's home.
3. UNOCCUPIED PROPERTIES WHERE OWNER/CURRENT TENANT DETAINED ELSEWHERE
CLASS D - OWNER/TENANT IN PRISON
A property which was solely occupied by someone who is detained in prison will be exempt whilst that person is in prison. In the case of a tenant, the property will be exempt until that person returns to the property or until the date their tenancy ends.
CLASS E - OWNER/TENANT IN HOSPITAL/NURSING HOME
A property, which was solely occupied by someone who is a permanent resident in a nursing/care home or hospital, will be exempt until the property is sold or becomes occupied. In the case of a tenant, the property will be exempt until their tenancy ends.
CLASS I - OWNER/TENANT LIVING ELSEWHERE TO RECEIVE CARE
A property, which was solely occupied by someone who has moved elsewhere to receive personal care due to illness, old age, disability etc, will be exempt until the property is either occupied or sold. In the case of a tenant, it will be exempt until their tenancy ends.
CLASS J - OWNER/TENANT LIVING ELSEWHERE TO PROVIDE CARE
A property, which was solely occupied by someone who has moved elsewhere to provide personal care due to illness, old age, disability etc, will be exempt until the property is either occupied or sold. In the vcase of a tenant, it will be exept until their tenancy ends.
4. OCCUPIED PROPERTIES
CLASS M - STUDENT HAKLLS OF RESIDENCE
CLASS N - PROPERTY OCCUPIED SOLELY BY STUDENTS
CLASS O - ARMED FORCES' ACCOMMODATION
This includes barracks and other accommodation on military bases.
CLASS P - VISITING FORCES' ACCOMMODATION
CLASS S - A PROPERTY OCCUPIED BY PEOPLE UNDER 18 YEARS OLD
CLASS U - A PROPERTY SOLELY OCCUPIED BY PEOPLE WHO ARE SEVERLY MENTALLY IMPAIRED
CLASS V - A PROPERTY OCCUPIED BY A DIPLOMAT AND HIS FAMILY
CLASS W - A SELF CONTAINED ANNEXE/GRANNY FLAT
This must be attached to or within the grounds of the owner's home and is occupied by a dependent relative of a person who is resident in the main dwelling.
For more information about any of the exemption categories, please telephone 01246 242440, email revenues@bolsover.gov.uk or write to us at Council Tax Section, Bolsover District Council, Sherwood Lodge, Bolsover, Derbyshire, S44 6NF, outlining your situation.
Last Updated on Wednesday, 30 June 2010 13:03
