There are certain groups of property that
will be completely exempt. This means that there is no Council Tax
payable on any day that the dwelling falls into any of the
exemption categories below.
Some exemptions have a limit on how long they can be
awarded.
Exemption
categories
|
Unoccupied Dwellings: |
| Class |
Description |
| A |
Recently built, or uninhabitable due to
works (time limit of 12 months) |
| B |
Empty & owned by Charities (time limit
of 6 months) |
| C |
Vacant (empty & unfurnished) (time
limit of 6 months) |
| D |
Left empty by persons in
detention |
| E |
Left empty by patients in hospitals or
care homes |
| F |
Left empty by deceased person (for up to 6
months after probate) |
| G |
Unfit for habitation (where occupation
prohibited by law) |
| H |
Unoccupied pending use by Minister of
Religion |
| I |
Left empty by people receiving
care |
| J |
Left empty by people providing
care |
| K |
Left empty by students where the students
remain liable |
| L |
Unoccupied where mortgagee is in
possession |
| Q |
Responsibility of Bankrupt's
Trustees |
| R |
Unoccupied caravan pitch or houseboat
mooring |
| T |
Unoccupied Annexe not capable of separate
occupation (e.g. 'Granny Flat') |
|
|
Occupied dwellings:
|
|
Class |
Description |
| M |
Hall of Residence (property occupied by
students and owned or managed by educational
establishment) |
| N |
Occupied solely by students, disregarded
spouses or school leavers |
| O |
Ministry of Defence
Accommodation |
| P |
Occupied where one of liable persons has
relevant association under Visiting Forces Act |
| S |
Occupied solely by persons under 18 years
old |
| U |
Either: Occupied by one or more one
or more severely mentally impaired persons where the liable
person(s) is either severely mentally impaired or a student
Or: Occupied by at least one severely mentally impaired
person and at least one student, regardless of who is
liable |
| V |
Occupied by a Diplomat |
| W |
Annexe occupied by a relative who is over
65 years old or who is disabled |
For further information please use the contact details below:
E-Mail
council.tax@waveney.gov.uk
Telephone 01502 523435
Fax 01502 523310
Letter Waveney District Council (Local Tax), PO
Box 96, Lowestoft, NR32 1HW
Top of
page