Some properties are exempt from Council Tax when they are unoccupied, and some are exempt when occupied. The list below gives a brief description of the classes of exemption and their duration. Each class is subject to certain criteria and these notes are intended for guidance only. If you would like full details on any exemption, please contact the Revenues section of Braintree District Council.

You may apply for an exemption if your property is:

Class A
A property requiring or undergoing structural alteration or major repair and is substantially unfurnished and unoccupied (it can only be exempt if it has been in need of or undergoing such works for less than 12 months). After 12 months has passed, a 100% charge for properties which are no-one’s main residence, will apply.
Please note that this exemption applies to the property and not the owner. This means that if a new owner takes over a property and wants to claim this exemption, but the previous owner had already claimed part of that exemption up to the point of sale, the new owner will only be entitled to the remaining term of the exemption.

Class B
An unoccupied property owned by a charity. It is exempt for six months after becoming unoccupied. If it’s still unoccupied after 6 months a 100% charge applies.

Class C
A property which has been unoccupied and substantially unfurnished for a maximum of six months, or a property which has previously fallen into Class A where less than six months has passed since the date the works were completed. After six months has passed a 100% charge becomes due. Please note that this exemption applies to the property and not the owner.

Class D
A property that is unoccupied because the owner (who was previously the occupier) is now being detained elsewhere (i.e. prison, mental care home).

Class E
A property which is unoccupied because the owner (who was previously the occupier) has moved to receive personal care in a hospital or home and will not return home.

Class F
A property which is unoccupied because the owner has died. This exemption is open-ended until probate is granted (if applicable). The executors or personal representatives will then be allowed a further six months of exemption from the date of probate, providing the property is not occupied or ownership changed in the interim. After that time, a 100% charge will apply.

Class G
A property which is unoccupied because the law prohibits occupation e.g. due to a closing order.

Class H
A property left empty and waiting to be occupied by a minister of religion.

Class I
A property which is unoccupied because the owner is receiving care elsewhere due to old age, disablement, illness, past or present alcohol or drug dependence or past or present mental disorder (other than an institution as in Class E).

Class J
A property that is unoccupied because the owner has moved to provide personal care for the reason given in Class I.

Class K
A property that is unoccupied because the owner is a student but lives away from home whilst studying.

Class L
A property which has been repossessed by a mortgagee.

Class M
A hall of residence provided predominantly for students which is owned or managed by an educational establishment.

Class N
A property occupied only by individuals who are students or Project 2000 student nurses.

Class O
Armed Forces barracks, messes and married quarters. Contributions for these properties are paid by the MOD. Forces personnel with a second home are entitled to 50% reduction on that property.

Class P
A property occupied by a member and/or their dependents of a relevant visiting force.

Class Q
A property left empty and is the responsibility of a bankrupt’s trustee.

Class R
A pitch for a caravan or mooring for a boat which is not currently occupied by a caravan or boat.

Class S
A property occupied only by people who are under 18.

Class T
An unoccupied property that comes within the curtilage (the enclosed area immediately surrounding a house or dwelling) of another occupied property OR one which can not be let/sold as a separate entity under the Town and Country Planning Act 1990.

Class U
A property occupied only by people who are severely mentally impaired (except in cases where a non-resident owner is the liable person).

Class V
A property occupied only by people for whom diplomatic privileges and immunities apply.

Class W
A property which is an annex or similar self contained part of a property which is occupied by an elderly or disabled relative of the residents living in the rest of the property. This is not regarded as a separate property for the purposes of Council Tax.

Substantially Unfurnished Dwellings
Some of the exemptions require a property to be both unoccupied and substantially unfurnished such as Class C.

No definition of 'substantially unfurnished' exists within Council Tax legislation therefore we have taken it to mean that sufficient furniture has been removed to leave the property incapable of occupation. We would expect items such as beds, chairs, tables, wardrobes, electrical goods such as hi-fi's and televisions and personal effects to have been removed. We do not class curtains, carpets, white goods (fridges, freezers, washing machines) or fitted wardrobes as furniture.

Some people may choose to leave a sofa in a property to make it appear occupied to deter vandals and in this case we would class the property as substantially unfurnished. 

As with any unoccupied property, it will be subject to regular inspections.

Further details can be obtained from the Revenues Section 

Telephone: 01376 557722

E-mail: counciltax@braintree.gov.uk
Or visit us at:
Causeway House
Bocking End
Braintree
Essex
CM7 9HB

PLEASE NOTE...
Payment of your Council Tax must continue whilst you are awaiting a decision regarding any discount, exemption, benefit claim or appeal.
If your claim is successful we will write to you and send you a revised bill taking into account payments already made .  If you overpay you will be entitled to a refund.

Failure to pay existing instalments could result in recovery action being taken.