This page is concerned with Council Tax exemption class C which has now been abolished.

The council tax class C exemption was concerned with dwellings which were “Unoccupied and substantially unfurnished”. With exemption class C, empty homes were exempt from council tax for up to six months and after that the properties would be given a discount of up to 50%. The exemption was available until April 1 2013 when it was replaced by a discount granted at the discretion of the local authority and the discount could range from 0% to 100%.

Council tax exemption class C was abolished with effect from April 1 2013 and it was concerned with empty homes – dwellings which are “Unoccupied and substantially unfurnished”. Until its abolition the exemption allowed empty homes to be exempt from council tax for up to six months. After this period empty homes would be awarded a discount of up to 50%. From April 1 2013 local authorities had the right to grant a local discount of between 0% and 100%.

In addition, from April 2013 councils have been able to charge an empty homes premium for long term empty homes - those which have been unoccupied and substantially unfurnished for two years or more. This charge can be up to 150% of the usual rate. (In Scotland the premium can be applied to homes that have been empty for over one year and it can be as high as 200% of the usual rate.)

The class C exemption meant that if a property was empty and substantially unfurnished it would be completely exempt for six months and after that it would get a discount of up to 50%. But now local authorities can decide to charge the full amount from the date the property becomes empty. With the empty homes premium, councils in England can charge a premium of up to 50% on top of the usual rate for properties empty for two years or more.









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