The following types of properties are exempt from council tax:
- Unoccupied dwellings owned and last used by a charity. (Exempt for up to six months).
- Dwellings left unoccupied by people in prison.
- Dwellings left unoccupied by long stay hospital patients or permanent residents in a home.
- Dwellings left unoccupied by deceased persons where grant of probate or letters of administration have not yet been granted.
- Dwellings left unoccupied by deceased persons where grant of probate or letters of administration have been granted. (Exempt for up to six months).
- Dwellings where occupation is prohibited by law.
- Dwellings held vacant for a Minister of Religion.
- Dwellings left unoccupied by persons receiving care.
- Dwellings left unoccupied by persons providing care.
- Dwellings left unoccupied by students.
- Unoccupied dwellings repossessed by a mortgage lender.
- Student Halls of Residence.
- Dwellings occupied wholly by students.
- Dwellings owned by the Ministry of Defence.
- Dwellings wholly occupied by Visiting Forces and their dependants.
- Unoccupied dwellings in the possession of a Trustee in Bankruptcy.
- Caravan Pitch and Mooring not occupied by a caravan or boat as the case may be.
- Dwellings occupied only by person(s) under 18.
- An unoccupied dwelling which is an annexe to another dwelling which can not be let separately because of Planning permission.
- Dwellings occupied by person(s) who are severely mentally impaired.
- Dwellings occupied by Diplomats.
- Annexes/Granny flats occupied by elderly or infirm dependant relative(s).
The above classes are only a broad summary of the legislation. Within each class there may be a number of conditions which have to be met before the exemption is satisfied.
Please call Fylde direct on 01253 658658 for more information on how to apply.