Council Tax exempt properties
The classes of exempt property are
prescribed in the Council Tax (Exempt Dwellings) Order 1992 -SI
1992 No.558 (as amended).
The description of the classes below have been
abbreviated for convenience. If you require a full explanation
please contact the Council at the address shown on your bill. If
your dwelling qualifies for exemption, by fulfilling one or more of
the criteria listed below, you can apply for exemption using the
downloadable application
form, or online by filling in the
Council Tax exemption electronic
form.
If at any time you have reason to believe that
your property may no longer be an exempt property, you must inform
the Council within 21 days. Failure to do so may result in a
penalty of £70.00 being imposed.
- Empty properties where structural works are
required, in hand, or recently completed
- Empty properties under charity ownership which
have been unoccupied for less than six months
- Properties, including new properties, which have
been unoccupied and unfurnished for up to six months
- Properties left empty by prisoners
- Properties left empty by people in hospitals and
care homes
- Properties left empty by deceased persons where
probate or letters of administration have not been granted, or less
than six months have elapsed since probate or letters of
administration were granted
- Properties where occupation is prohibited
by law
- Empty properties for use by clergy
- Properties left empty by persons receiving
care
- Proeprties left empty by persons providing
care
- Properties left empty by students
- Repossessed properties
- Students halls of residence
- Properties occupied only by students or
school-leavers
- Armed forces' barracks, messes and married
quarters
- Visiting forces' accommodation
- Properties left empty where the liable
person is a trustee in bankruptcy
- Properties consisting of a pitch or mooring
which are not occupied by a caravan or boat
- Properties occupied by a person (or persons)
under 18 years of age
- Empty annexes or granny flats which are
difficult to let separately and where the liable person also lives
on the premises
- Properties occupied only by a person (or
persons) who are severely mentally impaired
- Properties occupied by diplomats who live in the
Allerdale area
- Granny flats orannexes occupied by elderly or
disabled relatives
Allerdale Borough Council
