Class R exemption (unoccupied caravan pitch or mooring)

Record details

Exemption

Class R exemption (unoccupied caravan pitch or mooring)

Details of exemption

A caravan pitch or a boat mooring is classed as a dwelling for Council Tax if it is currently being used as a person's sole or main residence, or its next use is likely to be that of a domestic residence.

A pitch, which is not occupied by a caravan, or a mooring, which is not occupied by a boat, is exempt for the whole of any period during which this situation exists. 

The exemption ceases as soon as a caravan or boat is moved to the pitch or mooring, and a person living in the caravan or boat would pay Council Tax if that caravan or boat is their sole or main residence (i.e. their home). This information is a general guidance and is not a substitute for the relevant statutes and regulations.

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

 

Date last reviewed: 28/03/2018