Class B exemption (empty and owned by a charity - maximum of 6 months)
Record details
- Exemption
- Class B exemption (empty and owned by a charity - maximum of 6 months)
- Details of exemption
-
Empty properties owned by a charity are exempt for up to 6 months from the date that the last resident vacated, provided that the property was being used for the purposes of the charity up to the date the last occupier moved out. After six months the full council tax charge is due.
The exemption applies whether or not the property contains furniture.
How to apply
We are in the process of improving our online services and currently do not offer an online facility to claim this exemption. We apologise for any inconvenience.
You can claim the exemption by clicking on the link below to download the form, complete it online then print it (or print it and complete it by hand), sign it, then either e-mail it to revenueservices@northampton.gov.uk or send it to Revenues & Benefits, Northampton Borough Council, St Giles Square, Northampton, NN1 1DE.
Download the Class B Exemption application form
Frequently asked questions
Q. I am a charity worker; do I qualify for exemption?
A. Unfortunately not. The exemption only applies to empty properties owned by a charity.Q. We are a registered charity and own a flat above a charity shop, which we rent to tenants. Are we exempt when the property is empty?
A. No. The exemption is aimed at empty properties that were used for charitable purposes, such as housing those with special needs. In this instance the charity is purely the landlord of a property, and the last occupier was not resident for purposes of that charity.Q. We are a registered charity and persons with special needs occupy the property. Do we qualify for the exemption?
A. No. This exemption only applies to properties that are unoccupied; however, please see exemption Class U for more details on properties that are occupied by persons with severe mental impairment.
Q. Is there a time limit?
A. Yes. The exemption can only be granted for six months from the date the property was last occupied (regardless of whether it is furnished or not). After six months if the property is still unoccupied the charity will be charged full Council Tax until someone else moves in.
Q. Do Housing Associations qualify for this exemption?
A. The High Court has ruled that a written application should be made by each applicant. As such, the council will consider granting exemption upon individual application from a Housing Association on a case by case basis
This is a general guide to Council Tax and is not a substitute for the relevant statutes and regulations.
Date reviewed: 06/11/2015