Ryedale District Council

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Council tax exemptions

The following classes of exemption apply. Although some exemptions have time limits, if a property is occupied or the circumstances change before the end of that period, the exemption will no longer apply with effect from the date of that change.

 

A dwelling owned by a charity is exempt from Council Tax for a maximum of six months from the date the property became unoccupied. The property does not have to be unfurnished to qualify for this exemption. After the six month exemption period has finished the property will become subject to a 100% charge.

Evidence: letter or verbal confirmation from the Charity confirming that they own the property and that it is unoccupied.

 

A property which is unoccupied due to the only occupant being detained in prison or detained at a remand centre is exempt from Council Tax. The property does not have to be unfurnished to qualify for this exemption.

Completion of a liable person in detention form.

 

A dwelling which has been left unoccupied because the owner or tenant is now living in a residential/nursing/care home. The property does not have to be unfurnished to qualify for this exemption. The exemption cannot be granted until after the person has been in the home for a minimum period of six weeks or as soon as the decision to live in a home has been made permanent. The last person using the property as their main residence must be the person who is in the care home/hospital in order to receive this exemption once the property becomes unoccupied.

What happens if the person returns home to live?

If the exemption has been granted and the person returns home to live, if they have been in the home longer than six weeks the exemption can be allowed for that period. If it is less than six weeks the exemption will be withdrawn altogether.

Completion of a liable person in a care home form.

 

An unoccupied dwelling left empty by a deceased person is exempt from Council Tax until six months after probate or letters of administration have been granted. A 100% charge is payable by the estate after the exemption period has ended.

Completion of a liable person deceased form.

 

A dwelling which is prohibited by law from being occupied is exempt from Council Tax. The exemption does not apply if the property occupied illegally.

Evidence: A copy of the relevant Prohibition Order that has been taken through the Court or relevant authority. E.g. Fire Service or Police Authority.

 

A property that is held vacant for the future occupation of a minister of religion is exempt from Council Tax. The minister can be of any religious denomination and the property does not have to have previously been occupied by a minister. The property does not have to be owned by the church.

Evidence: written confirmation from the Church/Religious Body that the property is vacant and waiting for a minister to be appointed.

 

A dwelling which is unoccupied because the person who would normally live there is receiving personal care elsewhere is exempt from Council Tax.

The person must be receiving care due to old age, disablement, illness, past or present mental disorder. This exemption is to cover those people who instead of going into a home to be cared for, live with relatives or friends.

Completion of a liable person in need of care form.

 

A dwelling where the person who normally resides there has to leave their home unoccupied to care for someone else. The carer does not have to live in the same property as the person being cared for but, for his or her own property to be exempt it must be proven that they are better able to provide the care by living elsewhere and not in the exempt property.

Completion of a liable person providing care form.

 

A dwelling that is left unoccupied because the normal occupant has had to move away to be a student. The student has to have been the last person to reside in the property, and the property has to have been unoccupied for the whole of the period since they last occupied. The person must have been a full time student from the date they vacated or start the course within six weeks of vacating and have remained a student ever since.

Evidence: a copy of the student certificate from the college/university confirming that the person is a full time student and the dates the course starts and finishes. Confirmation in writing the property is unoccupied and has been since the student vacated and details of the address where the student is resident.

 

A property that has been repossessed by the Mortgagee is exempt from Council Tax if it is unoccupied. If the property is repossessed but someone is still living in the property the property is not exempt. Although the property has been repossessed, this does not mean there has been a change in ownership - the mortgagor is still legally the owner.

Evidence: letter of confirmation from the Bank/Building Society/Mortgagee confirming that the property has been repossessed and detailing the date the repossession took place.

 

Halls of Residence for students are exempt from Council Tax. The accommodation must be occupied predominantly by students, but this does not prevent part being occupied by staff or other persons.

Evidence: a letter from the educational establishment confirming that students occupy the hall predominantly and that the college is a prescribed educational establishment.

 

A property is exempt from Council Tax if it is occupied only by students, school or college leavers and by certain spouses/dependants (where a foreign student is living with a foreign partner who cannot take employment because their entry visa to the UK prevents it). The students must be full time and currently undertaking a course at a prescribed educational establishment.

Completion of a Council Tax - students form.

 

A dwelling is exempt from Council Tax if any one of the persons who is liable to pay Council Tax has a relevant association with a Visiting Force. A relevant association can mean either being an actual member of that force or part of the civilian component of that force. If other people live in the property that are not associated with the force, the property is still exempt.

Evidence: a copy of the posting orders will need to be produced.

 

An unoccupied property where the person who would be liable for Council Tax has been made bankrupt is exempt. The property does not have to be unfurnished to qualify for this exemption.

 

A property that is occupied only by under 18 year olds is exempt from Council Tax. If two under 18 year olds live in a property, and one becomes 18, a 25% discount will be applicable because there is only one person over 18 residing in the property.

Completion of a Council Tax - under 18s form.

 

A dwelling which is a self contained annex from the main house is exempt from Council Tax whilst unoccupied and cannot be let separately without a breach of Planning regulations. If the main house becomes unoccupied, the exemption can continue on the main house.

Completion of a Council Tax - unoccupied annex form.

 

A property is exempt from Council Tax if only severely mentally impaired persons occupy it. To qualify for the exemption, the person must have a certificate signed by a Medical Practitioner and be in receipt of a qualifying benefit.

Completion of a Council Tax - severe mental impairment form.

 

A property occupied by a person with diplomatic privilege or immunity is exempt from Council Tax as long as the person is not a British citizen. This exemption applies from 1 April 1997 onwards.

Evidence: documentary proof of diplomatic status/immunity.

 

Where an annex is occupied by a relative of the occupant of the main house, the annex is exempt from Council Tax provided that the occupant of the annex is:

  • Over 65 years of age
  • Severely mentally impaired
  • Substantially and permanently disabled

Completion of a Council Tax - exemption occupied annex form.

 

 

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Ryedale District Council
Ryedale House, Old Malton Road
Malton, North Yorkshire
YO17 7HH

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