Class G exemption (unoccupied dwelling where occupation prohibited by law or by planning restriction)
Record details
- Exemption
- Class G exemption (unoccupied dwelling where occupation prohibited by law or by planning restriction)
- Details of exemption
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An unoccupied property is exempt from Council Tax if its occupation is:
- Restricted by a planning condition that prevents occupancy (under the Town and Country Planning Act 1990);
- Prohibited by law;
or
- If it is kept unoccupied by reason of action taken to prohibit occupation, or with a view to acquiring it, under powers conferred by any Act of Parliament.
The exemption only applies where the property is unoccupied. If the property is occupied illegally the exemption does not apply. In most cases the person living there would be the person who must pay the tax. Unoccupancy stemming from action between individuals or companies under contract law does not amount to a prohibition on occupation for the purposes of the exemption
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.
To apply for the exemption please e-mail revenueservices@northampton.gov.uk
We will need to see evidence that occupation is prohibited, and you will be asked to provide this as part of the application process.
This is a general guide to Council Tax and is not a substitute for the relevant statutes and regulations.
Date last reviewed: 28/03/2018