Please note that the following information is intended as a guide only and all exemptions are subject to qualifying criteria and verification

With effect from 1 April 2013, class A and class C exemptions are changing and further information is available at the bottom of this page

The following unoccupied properties may be exempt from council tax.

• Class A - property requiring or undergoing structural alteration or major repair work which is substantially unfurnished and unoccupied (may be exempt only if it has been in need of or undergoing such works for less than twelve months). After twelve months have elapsed, the standard 50% unoccupied and unfurnished charge will apply. This exemption applies to the property and will not recommence upon a change in ownership or liability. Please note that with effect from 1 April 2013 this exemption is changing to a discount - further information can be found at the bottom of this page
• Class B -property owned by a charity exempt for up to six months, then if unfurnished and still unoccupied subject to a 50% charge. Please note that with effect from 1 April 2013 the follow on discount is changing from 50% discount to 25% discount
• Class C - property unoccupied and unfurnished, exempt for up to six months, then subject to a 50% charge for a further six months if still unoccupied and unfurnished. After which full council tax becomes payable. Please note this exemption applies to the property and will not recommence upon a change of ownership or liability Please also note that with effect from 1 April 2013 this exemption is changing to a discount - further information can be found on this page
• Class D - property left unoccupied by someone who is in prison
• Class E - property left unoccupied by someone who has moved to receive care in a hospital or residential care home
• Class F - property which has remained unoccupied since the death of a person who, at the date of death, had a freehold interest in the dwelling, or a leasehold interest of six months or more. The person liable is liable only in their capacity of executor or administrator, and can be exempt for up to six months after the grant of probate
• Class G - property unoccupied because occupation is forbidden by law
• Class H - property unoccupied and awaiting occupation by a minister of religion
• Class I - property unoccupied, previous occupier has left to receive care other than in hospital or at a residential care home
• Class J - property unoccupied, previous occupier has left to give personal care to another person
• Class K - property left empty by students
• Class L - property unoccupied because of repossession and the mortgagee is in possession
• Class M - property is a hall of residence
• Class N - property occupied only by students
• Class O - property held as armed forces accommodation
• Class P - property occupied by members and dependants of relevant visiting forces
• Class Q - unoccupied property and is the responsibility of a bankrupts trustee
• Class R - unoccupied caravan pitch or unoccupied boat mooring
• Class S - property only occupied by people who are under 18 years of age
• Class T - property left empty which forms part of a single property which includes another dwelling, and where there is a planning restriction with regard to their occupation
• Class U - property occupied only by those who are severely mentally impaired. This only applies where the occupier would be liable
• Class V - property occupied by someone with diplomatic immunity providing that no one resident is a British citizen
• Class W - property is an annex or self-contained part of a property which is occupied by a dependant relative of the family in the other part of the property

Changes to classes A and C with effect 1 April 2013

• Class A properties requiring or undergoing structural alteration or major repair work and which are both unfurnished and unoccupied (will apply only if property has been in need of or undergoing such works for less than 12 months) may be subject to a 50% discount for a maximum period of 12 months. After the 50% discount has expired the discount reduces to 25% (classed as long term empty) for a further 6 months whilst the circumstances remain unchanged after which full council tax becomes payable. Please note these discounts apply to the property and will not recommence upon a change in ownership or liability.
• Class C unoccupied and unfurnished properties may be subject to a discount of 25% for two consecutive 6 month periods (maximum of 12 months) whilst the circumstances remain unchanged. The first 6 month period replaces the previous unoccupied and unfurnished exemption which ceases on 31 March 2013 and the second 6 month period is the long term empty discount. After these 12 months full council tax becomes payable. Please note this discount applies to the property and will not recommence upon a change in ownership or liability.

If you believe you may be entitled to one of the above exemptions, or have any other queries, please contact the Council Tax section on 0345 678 9002, or email them at council.tax@shropshire.gov.uk

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