An empty property owned by a charity may be exempt for up to six months from the date that the last resident vacated, provided that the property was being used for the purposes of the charity up to the date the last occupier moved out.

After six months, the full charge of Council Tax is due. The exemption applies whether or not the property contains furniture.

Exemption conditions

An organisation or charity will need to apply. The following should be taken into account. 

• Registration as a charity with the Charity Commission will be taken as proof that an organisation is established for charitable purposes only. Organisations that are considered registered charities will therefore qualify for the exemption, subject to the other criterions of the class being met. Registered charities should provide their registered number if applying for the exemption.
• Where an organisation is not registered with the Charity Commission, it should include the following with its application:
  • a copy of the organisations’ Memorandum and Article of Association or Rules of Association
  • a letter from HM Revenues and Custom (HMRC) confirming that the organisation is registered as a charity for tax purposes. If the organisation is not registered for tax-purposes, an explanation should be provided.
• In all cases, applicants should also provide this office with a full list of ALL properties in this borough that it operates in furtherance of (the applicant’s) objectives.

Once the charitable status has been confirmed, this office will place the organisation on the Council’s approved list for Class B exemptions. The exemptions are then awarded when any of the organisation’s qualifying properties become empty.

When does the exemption not apply?

The exemption does not apply where a property has been newly purchased or leased by a charity, as the last occupation must have been in furtherance of the objectives of the charity.

A council tax account set to a charity for the first time would not qualify, as it is not last occupied for charitable purposes by the liable charitable body.

How to apply

You need to download and complete the application form and send it to the address on the form.

Apply for an exemption on an unoccupied dwelling owned by a charity

You also need to provide this office with a full list of all properties in this borough that it operates in furtherance of the company’s objectives.