This page is concerned with Council Tax exemption class A which has now been abolished. The exemption was replaced by a locally determined discount with effect from April 1 2013.

Council tax Exemption Class A was concerned with empty homes which were undergoing “major repair work” or “structural alteration”. The exemption was available until 1 April 2013 and it granted exemption from council tax for up to twelve months. Domestic properties requiring major repair work on them including structural alteration to make them capable of occupation were completely exempt from council tax for up to a year or until the repair work was substantially carried out. The exemption meant that if a home was uninhabitable there would be up to twelve months to make it habitable. However if the work was not completed in the allowed time of twelve months the exemption period would end and council tax could be payable on the property even if it was still uninhabitable

The exemption was abolished by central government and replaced by a discount under the control of local authorities. From 1 April 2013 a discount of between 0% and 100% can be granted for up twelve months at the discretion of local authorities.

The reforms of 2013 made the situation even worse for owners of uninhabitable properties. There would be no automatic exemption and instead there would be a discount of up to 100% for a maximum of twelve months. It meant that they could be charged full council tax for a home incapable of occupation and even if they were granted a discount it would not necessarily be for the full amount and the discount would be ended after a year and after that they could have to pay full council tax.

However local authorities would continue to have the power to apply discretionary discounts.








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