New rules governing Council Tax exemptions

Posted on 24th May 2013

From the 1st April 2013 significant changes have occurred to the rules governing whether council tax should be paid on properties. The below guide will assist landlords with these new changes

Changes to exemptions for unoccupied properties from 1 April 2013

From 1 April 2013 the Class A and Class C exemptions (below) will be removed.

• Class A: Properties that require or are undergoing major repair work to make them habitable or undergoing structural alteration. These properties were previously exempt from paying Council Tax for one year.
• Class C: Properties that are empty and unfurnished, including new properties from the date of the completion. These properties were previously exempt from paying Council Tax for six months.

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This means that from 1 April any property that is already unoccupied (furnished or unfurnished) or becomes unoccupied (furnished or unfurnished) will be subject to 100% Council Tax charge.