Reductions - discounts and exemptions

The Local Government Finance Act 1992 provides an exemption for an empty property that is owned by a charity. This is known as a Class B exemption.

A Class B exemption can be applied to a dwelling owned by a body established for charitable purposes only, which is unoccupied and has been so for a period of less than 6 months; and was last occupied in furtherance of the objectives of the charity.

A high court judgment found the following four criteria had to be shown to be met to qualify for the exemption:

• The dwelling is owned by the body in question; and 
• The body must be established for charitable purposes only; and
• The dwelling must have been unoccupied for a period of less than six months; and
• The last occupation must have been in furtherance of the aims and objectives of the charity.

If you wish to claim an exemption for your property, please complete the following form and declaration.

Apply for a Class B exemption