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Empty and unoccupied properties

Most properties that are empty and unoccupied pay full Council Tax, whether furnished or not.

Empty properties that are unoccupied and unfurnished for two years or more, will pay an additional 50% charge.

Unoccupied property owned by a charity (Class B)

A property owned by a charity is exempt for up to 6 months if:

  • when last occupied, it was used for the purposes of the charity, and
  • less than six months have passed since it was occupied

Please complete the application form for Class B exemption.

Property left empty by someone living in detention (Class D)

An unoccupied property is exempt for up to 6 months if the sole owner or sole tenant is detained in prison, a hospital, or another place of detention. This does not apply if they were detained for non-payment of Council Tax, or a fine.

Property left empty by someone living in a hospital or care home (Class E)

An unoccupied property is exempt if it was previously the sole or main home of the owner or tenant and their main home is now a hospital, care home or hostel where they are receiving treatment.

Please complete the application form for Class E exemption.

Property left unoccupied because the owner or tenant has died (Class F)

An unoccupied property where the liable person is the personal representative of a deceased person, and:

  • no grant of probate or letters of administration have been made or
  • less than six months have elapsed since such a grant was made

Tell us about a death.

Property where occupation is prohibited by law (Class G)

An unoccupied property is exempt if it cannot be occupied by law, for instance, where a compulsory purchase order has been made.

However, if someone occupies a property despite such a prohibition, they will be liable for an occupied Council Tax charge.

Property left unoccupied for a minister of religion (Class H)

An unoccupied property is exempt if held available for a minister of religion as somewhere from where they will perform their duties, for example a vicarage. This applies whether or not it was used for such a purpose previously.

Property left empty by someone needing personal care (Class I)

An unoccupied property is exempt if it was previously the sole or main home of the owner or tenant and they have since gone to live elsewhere to receive care.

Care in this case includes:

  • elderly care
  • disablement
  • past or present drug or alcohol dependence
  • past or present mental disorder

This includes people being looked after by relatives, and those in institutions that would not give rise to an exemption under Class E above.

Please complete the application form for Class E exemption.

Property left empty by a person providing personal care (Class J)

An unoccupied property is exempt if it was previously the sole or main home of the owner or tenant and they have since gone to live elsewhere to provide care to someone who requires care due to:

  • old age
  • disablement
  • past or present alcohol or drug dependence
  • past or present mental disorder

They do not need to live with the person being cared for, b must be better able to look after them from their new home.

Please complete the application form for Class J exemption.

Property left unoccupied by a student (Class K)

This exemption applied where a property was previously the sole or main home of a student who has moved elsewhere, and no-one other than students were living there.

Property unoccupied because of repossession of by mortgage company (Class L)

An unoccupied property is exempt if it has been repossessed by a mortgage company and has not yet been sold.

Property left unoccupied where the liable person is a trustee in bankruptcy (Class Q)

An unoccupied property is exempt if the person liable is a trustee in bankruptcy. This can be:

  • the official receiver or
  • an insolvency practitioner (IP)

The exemption will continue until the property is sold, or the trustee disclaims any interest in the property.

Unoccupied caravan pitch or boat mooring (Class R)

Council Tax is charged on a pitch occupied by a caravan or a mooring occupied by a boat, if it is someone's sole or main home.

A pitch or mooring not occupied by a caravan or boat is exempt.

Unoccupied annexes (Class T)

This exemption applies to an unoccupied annexe, that cannot be let separately from the main part of the property without breaching planning control.

Please complete the application form for Class T exemption.

Contact us

Email
svpp@poole.gov.uk

Telephone
0345 034 4569

Text Relay
18001 0345 034 4569

Address

Stour Valley and Poole Partnership
PO Box 722
Poole
BH15 2YE