Class L exemption (unoccupied dwelling where a mortgagee is in possession)
Record details
- Exemption
- Class L exemption (unoccupied dwelling where a mortgagee is in possession)
- Details of exemption
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The mortgagee in relation to a mortgage is the organisation who provided a loan (e.g. a bank or building society) who has granted a mortgage on the property as security.
The mortgagor is the person who has mortgaged their property in return for receiving the loan.
If there is default on repaying the loan, the mortgage deed usually enables the mortgagee to take possession of the property and the property may be sold to repay the outstanding loan.
If a property is empty and the mortgagee takes possession under the mortgage, it is exempt from Council Tax.
If the property is still occupied when the mortgagee takes possession, the exemption does not commence until the occupants vacate the dwelling.
The exemption continues until either possession is relinquished or the property is sold.
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
Frequently asked questions
Q. I have handed the keys to my property back to the building society. Am I exempt?
A. This will depend whether the property has been legally repossessed or not. The exemption can only be granted from the date the building society formally takes legal possession of the property.
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