Changes to exemptions and discounts
With the current significant housing pressures for local residents we have introduced a number of options to help bring empty properties back into use.
As part of this, the Council has changed its approach to Council Tax discounts and exemptions from 1 April 2013:
- Class A (uninhabitable exemptions) and Class C (empty and unfurnished exemptions) no longer exist and full council tax will need to be paid.
- The 10% discount for properties that are empty and furnished no longer exists and full council tax will need to be paid.
- Where a property has been empty and unfurnished for more than two years, an additional 50% premium is now added and these properties will therefore pay 150% council tax.
All other exemptions, discounts and discount disregards will remain the same.
Where a property has not yet received the full period of the Class A or Class C exemption at the end of March 2013, the exemption ceased from 1 April 2013. In the same way, a property that has been empty and unfurnished for more than two years will have a 50% premium added.
Depending on individual circumstances there are a number of options that you can consider in order to avoid having to pay council tax for an empty property. For instance, you could rent it out or sell it and advice on how to go about this is attached at the bottom of the page.
Some properties may be entitled to an exemption, which means no council tax is payable. The different types of exemptions are listed below:
Relating to the owner or resident -
- All residents are under the age of 18
- All residents are full time students or severely mentally impaired
- The owner or tenant has died
- The owner or tenant is in prison
- The owner or tenant is a long-term hospital in-patient
- The owner or tenant lives in a nursing home, care home or certain type of hostel
- The owner is a student in the UK who is living elsewhere for their studies
- The owner has been made bankrupt and the property is in the hands of the trustees in bankruptcy
- The owner or tenant has moved out in order to provide personal care for another person or to receive personal care themselves.
Relating to the property -
- It is a self-contained unit that forms part of a larger property and the occupier is a dependent relative of the person living in the other part of the property
- The property is an annex that cannot be let separately from the main property because of planning restrictions
- The property is an empty caravan pitch or houseboat mooring
- Occupation of the property is prohibited by law
- The property is in the hands of the executor or administrator of the estate (either probate has yet to be granted or it is less than six months since probate was granted)
- The property has been repossessed by the mortgage lender
- The property is owned by a charity and has been empty for less than six months
Other exemptions -
- One of the residents is a foreign diplomat, a member of a visiting armed force or a member of an international headquarters, e.g. NATO
- The property is armed forces accommodation owned by the Secretary of State for Defence
- The property is waiting to be occupied by a minister of religion.
To apply, please complete the online exemption form
Council tax section
Council tax section
London Borough of Croydon
Bernard Weatherill House
8 Mint Walk
Croydon, CR0 1EA