Unoccupied property
- Some properties are exempt when they are unoccupied
- Some properties receive no reductions when they are unoccupied
- Some properties attract a premium when they are unoccupied
The following properties are exempt when they are unoccupied:
Charity
Qualifying criteria
Unoccupied property that was last used for charitable purposes. Can be furnished or unfurnished.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
- Free from Council Tax for up to six months from the date that the last resident left
- At the end of the six month period, full charges will apply.
The 6-week rule applies - A further period free from Council Tax cannot be applied for until the property has been occupied for at least six weeks.
Prisoner/person in detention
Empty property that would be the only, or main home, of a person who is in prison.
Qualifying criteria
- is detained in a prison, hospital, or any other place by virtue of an order of a civilian court (ie) any court in the UK, or
- is detained under the Immigration Act 1971 (eg) deportation, or,
- is detained under the Mental Health Act 1983, or,
- is temporarily discharged, or released under the Prison Act 1952 (eg) on a home visit.
An exemption will not be granted if the reason for detention is a result of non-payment of council tax or non-payment of a fine.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Patient
Qualifying criteria
Empty property that was the only, or main, home of the owner who is now living in a hospital, residential care home, nursing home, mental nursing home or a hostel*.
*The hostel must be providing care for reasons of old age, disability, past or present alcohol or drug dependence or past or present mental disorder.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Deceased
Qualifying criteria
Empty property where the owner is now deceased (and the property was the sole or main residence of the owner), however if this property was jointly owned the exemption will not apply and full council tax charges will become due. Any additional properties that the deceased may have owned do not benefit from this exemption. The property can be furnished or unfurnished.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
- The property will be free from Council Tax until probate is granted (once probate is granted it can run for a further six months unless ownership is transferred before this).
- At the end of the six month period full charges will apply.
The 6-week rule applies, this means that a further period free from Council Tax cannot be applied for until the property has been occupied for at least six weeks.
Prohibited by law
Empty property which can't be lived in by law.
Qualifying criteria
- prevents occupancy and is imposed by any planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 1990; or
- the occupation of which is otherwise prohibited by law; or
- which is kept unoccupied by reason of other action taken under powers conferred by or under any Act of Parliament with a view to prohibiting its occupation or to acquiring it.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Clergy
Qualifying criteria
Empty property which is being held for a member of the clergy.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Receiving care
Qualifying criteria
An empty property that was the only, or main home of the owner/tenant who has moved somewhere (other than a hospital or care home) to receive care for one or more of the following reasons:
- Old age
- Disability
- Illness
- Past or present alcohol or drug dependence
- Past or present mental disorder
And who has been absent for the whole period since first leaving the property.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Providing care
Qualifying criteria
An empty property that was the only, or main home of the owner/tenant who is now living somewhere else to care for someone for one or more of the following reasons:
- Old age
- Disability
- Illness
- Past or present alcohol or drug dependence
- Past or present mental disorder
- The owner is expected to have moved into the property where they are providing care directly from the property concerned.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Owned by student
Qualifying criteria
- An empty property that was the only, or main, home of a student, who must be the owner of the property.
- Persons who become students within six weeks of leaving the property will also qualify.
- A student here means full-time students, students under the age of 20 on 'qualifying courses' and foreign language assistants.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Repossessed
An empty property which has been repossessed by the mortgage lender.
Qualifying criteria
In order to claim this exemption we will need to see the repossession order. This will usually be the court order giving the date the property is to be surrendered to the mortgage company.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Armed forces accommodation
Qualifying criteria
A property owned by the Secretary of State for Defence which is held for the purpose of armed forces accommodation.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Owned by bankrupts
Qualifying criteria
An empty property where the person responsible would be the person acting as a trustee in bankruptcy.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Caravans and boats
Qualifying criteria
A property made up of caravan pitch or residential boat mooring that is not occupied by a caravan or boat.
Apply for a Council Tax exemption [http://www.coventry.gov.uk/applycounciltaxexemption]
Timescales
No limit as long as the above applies.
Unoccupied annexes
Qualifying criteria
An annexe to an occupied property that cannot be let separately without a breach of planning control.
Timescales
No limit as long as the above applies
The following properties receive no exemption when they are unoccupied and full council tax charges are payable
- Unoccupied and unfurnished
- Unoccupied and furnished (unless they are deemed to be job related)
- Uninhabitable
Long term empty properties
- From 1 April 2020 any property having been empty and unfurnished for more than five years will attract a premium of 200% in addition to the Council Tax charge set for that year.
- From 1 April 2021 any property having been empty and unfurnished for more than ten years will attract a premium of 300% in addition to the Council Tax charge set for that year.
- From 1 April 2024 any property having been empty and unfurnished for more than one year will attract a 100% empty premium.