Other Reductions Available
Charitable status exemption
A property owned by a charity is exempt for up to six months from the date that the last resident moved out. The property must have been last used for the purpose of the charity.
The property may remain furnished. If the property is occupied for a period of less than six weeks then this will still be incorporated into the six month exemption period.
Property remains unoccupied where the liable party has passed away (Class F Exemption)
The property must have remained unoccupied since the person's death. The property can be furnished.
The exemption can continue for a period of up to six months after probate has been granted.
Where there are other residents in the property, no exemption can be applied. Where a property is owned jointly, the death of one joint owner does not allow this exemption.
Occupation prohibited by law exemption
Properties that the law prevents people from occupying. This exemption also includes properties unoccupied because of any action taken by a public body to prevent occupation – this includes planning conditions.
Religious occupation exemption
An unoccupied dwelling which is held for the purpose of being available for occupation by a minister of any religious denomination. This property must be a residence from which to perform the duties of office.
Mortgagee in possession exemption
This exemption applies to properties where the mortgagee has taken possession of the property under the terms of the mortgage. The property must be unoccupied to be eligible.
Unoccupied pitch or mooring exemption
A pitch which is not occupied by a caravan or a mooring which is not occupied by a boat is exempt.
Diplomatic privilege or immunity exemption
A property is exempt if it is the main residence of at least one person on whom such privileges and immunities are conferred.
If there are any queries regarding the above, please not hesitate to contact an officer within the Revenues department by emailing firstname.lastname@example.org.