CenSus Partnership
Some properties are exempt from Council Tax, these include:

Empty properties which:

Class A: Require or are undergoing major works or structural alterations (This exemption is time limited to 12 months from when the property first became unoccupied/unfurnished regardless of a change in ownership).  This exemption is only available until the 31st March 2013. 

Class B: Are owned by a charity (exempt for up to 6 months)

Class C: (a) are unfurnished (exempt up to 6 months from the date the property became unfurnished) (b) Are caravans or boats (exempt for up to 6 months) regardless of a change in ownership. This exemption is only available until the 31/03/2013.

Class D: Are left empty by someone who has gone into prison; or has been detained under the Mental Health act 1983 or Immigration Act 1971

Class E: Left empty due to the person having gone to live in a care home

Class F: Council Tax payer deceased, this exemption becomes time limited to six months following the grant of probate, provided probate is granted to the estate/executors and not a beneficiary

Class G: Occupation of the property is prohibited by law

Class H: Property held for a Minister of religion

Class I: Person living elsewhere to receive care

Class J: Person living elsewhere to provide personal care

Class K: Property left empty by student studying elsewhere

Class L: Repossessed property

Class M: Student Halls of residence

Class N: Dwelling only occupied by Students

Class O: UK armed forces accommodation

Class P: Visiting forces accommodation

Class Q: Property left empty by a bankrupt person

Class R: Consists of a pitch or mooring which is not occupied by a caravan or boat

Class S: Properties occupied by persons under the age of 18

Class T: Unoccupied Annexes (subject to meeting the qualifying criteria detailed below)

Class U: Properties occupied solely by severely mentally impaired person(s)

Class V: Diplomatic Residency

Class W: Occupied Annexes (subject to meeting the qualifying criteria detailed below) 

The Local Government Finance Act 1992 (as amended) states that Council Tax is payable on chargeable dwellings and is not payable on exempt dwellings.

Categories of properties included in those regarded as exempt are as follows:-

Class A - Dwellings requiring/undergoing major repair/structural alteration - This exemption is only available until the 31st March 2013

This class relates to a vacant dwelling, which is in need of major structural repair works to render it habitable. Where a vacant property has been exempt under this category, the exemption continues for a period of up to six months after the repair work is complete. The maximum time that a property can be regarded as exempt under this class is one year. The exemption will also end at any time if the dwelling ceases to be vacant.

Class A Exemption Application Form

Class B - Unoccupied and owned by a charity

This class applies to unoccupied dwellings owned by a body established for charitable purposes only. It applies for a period of up to six months since the day it was last occupied and such occupation must have been in furtherance of the charity's objectives. Any period of occupation of less than six weeks is disregarded. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class C - Dwellings which become vacant and newly completed properties - This exemption is only available until the 31st March 2013

This class applies to a vacant and unfurnished dwelling which is not a pitch occupied by a caravan or a mooring occupied by a boat. It is granted for a period of up to six months from the date that it was last occupied and the furniture was removed. This class also applies to newly built or created properties following on from the service of a completion notice. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class D - Dwellings left empty by prisoners

This class relates to dwellings, which either were, or would be, the sole or main residence of a person held in legal detention. It does not apply if the Council Tax payer is in prison for non-payment of Council Tax or court fines. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class E - Unoccupied due to person having gone to live in a care home

This class relates to dwellings which were previously the sole or main residence of a person who has left in order to live and receive care in a hospital, residential care home or hostel.

Class E Application Form 

Class F - Council Tax payer deceased

This class relates to dwellings where the person liable to pay Council tax is deceased. The personal representative of such a person is not liable whilst no grant of probate or letters of administration have been made. The exemption continues for a period up to six months from such a grant but ceases if the dwelling is sold, transferred to a new owner, or becomes occupied by a new resident.

Class F Application Form 

Class G - Occupation prohibited by law

This class applies to any dwelling, the occupation of which, is prohibited by law, or is kept empty by reason or action taken under powers conferred by, or under, any Act of Parliament. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class H - Held for minister of religion

This class applies to an empty dwelling, which is held as available for occupation by a minister of any religious denomination.

Class H Application Form

Class I - Person living elsewhere to receive care

This class relates to dwellings which have been left empty, by the person liable for payment of the Council tax, having gone to live elsewhere to receive care in a place other than a hospital, care home or hostel.

Class I Application Form 

Class J - Person providing care elsewhere

This class relates to dwellings, which have been left empty by the person liable for payment of the Council tax having gone to live elsewhere. This is to provide care for any person who requires such care by reason of old age; illness; disablement; past or present alcohol or drug dependence or past or present mental disorder.

Class J Application Form

Class K - Dwellings left empty by students

This class applies to unoccupied properties where the last person in occupation was a student. The exemption also applies where a property is left unoccupied by a person who is about to become a student and does so within six weeks of leaving the property. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class L - Repossessed Property

This class applies where the mortgagee is in possession of a property under the mortgage.

Class L Application Form 

Class M - Student Halls of Residence

This class applies to a dwelling which comprises a hall of residence provided predominantly for the accommodation of students and is owned or managed by an educational institution or an institution which has the right to nominate most of the residents. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class N - Dwelling only occupied by students

This class applies to properties which are occupied either by persons who are all bona fide students or, students and their spouses and dependants, who are not British Citizens. The exemption also applies to the property if unoccupied during vacation periods provided that the intention is that it will again be used as such next term. The exemption does not apply if there is any non-student adult in residence. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class O - UK armed forces accommodation

This class applies to dwellings owned by the Secretary of State for defence and is used for UK armed forces personnel. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class P - Visiting forces accommodation

This class applies to dwellings occupied by a person, and their dependants, who has a relevant association with a visiting force within the meaning of Part 1 of the Visiting Forces Act 1952. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class Q - Property left empty by a bankrupt person

This class applies to dwellings where a trustee in bankruptcy is in possession. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class R - Unoccupied Caravan Pitch or Boat mooring

If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class S - Properties Occupied by persons under the age of 18

This class relates to dwellings, in which, all residents are aged under 18 years.

Class S Application Form

Class T - Unoccupied Annexes

This class relates to unoccupied dwellings which are an annexe to, or within the grounds of, the owner or tenant's home and where the dwelling may not be let separately from that property without breaching planning control. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class U - Properties occupied solely by severely mentally impaired person(s)

This class relates to dwellings where the only residents are severely mentally impaired. These are persons with severe impairment of intelligence and social functioning which appears to be permanent, who are certified as such by their doctor, or medical practitioner with knowledge of their illness, stating that he or she is severely mentally impaired. In addition, they must also be entitled to receive one of a number of benefits including certain invalidity pensions, disability allowances, un-employability allowance or attendance allowance.

Class U Application Form 

Class V - Diplomatic Residency

This class relates to dwellings where at least one resident has diplomatic or immunity privileges conferred upon them. This does not apply however, if there is another resident with a superior interest in the property. If you would like to apply for this exemption, please contact us at revenue@centralsussex.gov.uk

Class W - Occupied Annexes

This class relates to dwellings where the occupant(s) are a dependent relative of the other dwelling(s) concerned. The occupied of the annexe must be either aged 65 years or more, severely mentally impaired or substantially and permanently disabled.

Class W Application Form

 

If you think that your property may fit any of the above criteria and would like to apply for one of the above exemptions, please complete and return the relevant application form.

Requests for application forms can also be sent via e-mail to revenue@centralsussex.gov.uk  Please remember to include your postal address where the forms can be sent.

Exemptions are reviewed regularly, please remember if you currently receive a discount and your circumstances change you must notify the Council Tax department within 21 days of the change. If you fail to do so you may be required to pay a penalty.    

Exemptions

Contacts

For further Council Tax information:

Email: revenue@centralsussex.gov.uk

Or write to us:
CenSus Revenues Service
PO Box 505
Haywards Heath
RH16 1AQ