Council Tax Empty Property Exemptions

ExpertNeeded

Some guidance please as we are in dispute with our council in relation to the empty property exemption rules.

Our Council are stating that the property was empty from 28 Feb 2023 and that a premium charge therefore applies. Their time line is set out below:

28 Feb 2023 – 15 October 2023 Class F Exemption (death and probate)

16 Oct 2023 Property Purchased

16 Oct 2023 – 15 Oct 2024 Phase 1 – “Major Structural Repair” (JM Residential Property Ltd)

16 Oct 2024 - 25 Apr 2025 Phase 3 - Premium Charge

My understanding is that Class F Exemption due to probate does not classify the property as “Empty”. As such, the empty property would only begin from 16 Oct 2023 and that a premium charge would not apply from 16 Oct 2024.

Is this correct?

Thanks

ExpertNeeded

Some guidance please as we are in dispute with our council in relation to the empty property exemption rules.

Our Council are stating that the property was empty from 28 Feb 2023 and that a premium charge therefore applies. Their time line is set out below:

28 Feb 2023 – 15 October 2023 Class F Exemption (death and probate)

16 Oct 2023 Property Purchased

16 Oct 2023 – 15 Oct 2024 Phase 1 – “Major Structural Repair”

16 Oct 2024 - 25 Apr 2025 Phase 3 - Premium Charge

My understanding is that Class F Exemption due to probate does not classify the property as “Empty”. As such, the empty property would only begin from 16 Oct 2023 and that a premium charge would not apply from 16 Oct 2024.

Is this correct?

Thanks

p00hsticks

ExpertNeeded said:

My understanding is that Class F Exemption due to probate does not classify the property as “Empty”. 

I'm not an expert, but the Class F exemption wouldn't apply if the property was occupied, so it has to have been empty. 

p00hsticks

Duplicate thread
Council Tax Empty Property Exemption Rules — MoneySavingExpert Forum

Sarahspangles

ExpertNeeded said:

Some guidance please as we are in dispute with our council in relation to the empty property exemption rules.

Our Council are stating that the property was empty from 28 Feb 2023 and that a premium charge therefore applies. Their time line is set out below:

28 Feb 2023 – 15 October 2023 Class F Exemption (death and probate)

16 Oct 2023 Property Purchased

16 Oct 2023 – 15 Oct 2024 Phase 1 – “Major Structural Repair” (JM Residential Property Ltd)

16 Oct 2024 - 25 Apr 2025 Phase 3 - Premium Charge

My understanding is that Class F Exemption due to probate does not classify the property as “Empty”. As such, the empty property would only begin from 16 Oct 2023 and that a premium charge would not apply from 16 Oct 2024.

Is this correct?

Thanks

But the premium charge kicks in after a year, so the clock started ticking on 16 October 2023? The status before that isn’t relevant.

Is there a reason the building works are taking so long?

Keep_pedalling

p00hsticks said:

Duplicate thread
Council Tax Empty Property Exemption Rules — MoneySavingExpert Forum

Not any more.

My understanding is that it can kick in after 12 months of being empty which is what has happed here. Class F exemption applies up to 6 months after probate has been obtained, but that exemption stops if the house is sold before then. 

sheramber

ExpertNeeded said:

Some guidance please as we are in dispute with our council in relation to the empty property exemption rules.

Our Council are stating that the property was empty from 28 Feb 2023 and that a premium charge therefore applies. Their time line is set out below:

28 Feb 2023 – 15 October 2023 Class F Exemption (death and probate)

16 Oct 2023 Property Purchased

16 Oct 2023 – 15 Oct 2024 Phase 1 – “Major Structural Repair”

16 Oct 2024 - 25 Apr 2025 Phase 3 - Premium Charge

My understanding is that Class F Exemption due to probate does not classify the property as “Empty”. As such, the empty property would only begin from 16 Oct 2023 and that a premium charge would not apply from 16 Oct 2024.

Is this correct?

Thanks

https://www.gov.uk/government/publications/long-term-empty-homes-and-second-homes-council-tax-premiums-and-exceptions/guidance-on-the-implementation-of-the-council-tax-premiums-on-long-term-empty-homes-and-second-homes

Probate (Class I)

There is an existing Class F council tax exemption for dwellings undergoing probate. When a dwelling has been left empty following the death of its owner or occupant, it is exempt from council tax for as long as it remains unoccupied and until probate is granted. Following a grant of probate (or the issue of letters of administration), a further 6 months exemption is possible, so long as the dwelling remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.

Major repairs (Class M)

The government appreciates in some cases a dwelling may require major repair work before it can be occupied. Where a dwelling requires or is undergoing major repairs or is undergoing structural alteration it may be excepted from the empty home premium for up to 12 months. Where major repairs are completed in less than 12 months, the exception will still apply to the dwelling for up to 6 months or until the end of the 12 months whichever is sooner.

This exception only applies on empty homes. This exception cannot apply again unless the dwelling has been sold. If the dwelling is substantially furnished and becomes a second home without a resident, then this exception will end.

Councils may wish to consider the specific circumstances of the dwelling at the end of this 12 months and whether to use their discretionary power to extend this exception in certain scenarios.

ExpertNeeded

Thank for all the replies.

The Council are saying the “Empty” clock began 28 Feb 2023 when the sole owner/occupant sadly passed away which includes Class F exemption. The house was empty.

There Council rebate scheme is 12 months 50% reduction, then 12 months at 100% and then 200% “Premium”. However they include Empty from the point of death meaning they want to charge the Premium rate from Oct 2024.

We think “Empty” should start from when we purchased  the property after Probate on 16 October 2023 - which is line with the Gov narrative for Class F exemption.

The building work took longer due to builder delays/availably and illness/bereavement in our family causing a 6 month delay.

Many thanks again.

mybestattempt

ExpertNeeded said:

Thank for all the replies.

The Council are saying the “Empty” clock began 28 Feb 2023 when the sole owner/occupant sadly passed away which includes Class F exemption. The house was empty.

There Council rebate scheme is 12 months 50% reduction, then 12 months at 100% and then 200% “Premium”. However they include Empty from the point of death meaning they want to charge the Premium rate from Oct 2024.

We think “Empty” should start from when we purchased  the property after Probate on 16 October 2023 - which is line with the Gov narrative for Class F exemption.

The building work took longer due to builder delays/availably and illness/bereavement in our family causing a 6 month delay.

Many thanks again.

The guidance (@sheramber provided the link) is clear that the 
time frame begins when the dwelling first became empty rather than when an exemption ended. 

The 28 February 2023 is when the property first became empty, so the council appears to be correct.

ExpertNeeded

Thanks again.

It still seems unclear. Class F Death and Probate is exemption from liability. So the property was not liable for any charge in that period provided it remained unoccupied. This period on some searches seems to be outside any classification of future Class exemptions once probate has ended. So from what I understand “Empty” began Oct 16 2023?

The Empty time clock with Probate in the time line is unclear.

sheramber

ExpertNeeded said:

Thanks again.

It still seems unclear. Class F Death and Probate is exemption from liability. So the property was not liable for any charge in that period provided it remained unoccupied. This period on some searches seems to be outside any classification of future Class exemptions once probate has ended. So from what I understand “Empty” began Oct 16 2023?

The Empty time clock with Probate in the time line is unclear.

What is unclear?

Following a grant of probate (or the issue of letters of administration), a further 6 months exemption is possible, so long as the dwelling remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.

After probate exemption is for 6 months or until sold, if sooner.