Class H – Property waiting to be occupied by a minister of religion

A Class H exemption applies when a property is:

• Unoccupied, and
• Held for occupation by a minister of religion, and
• Intended for use as the minister’s residence while performing their duties within the parish or religious community.

This exemption recognises that religious organisations often maintain properties specifically for ministers and should not be charged Council Tax during periods when the property is temporarily awaiting occupation.

A property can receive a Class H exemption when all of the following apply:

• The property is unoccupied
• The home must be completely empty at the time of application.
• The property is owned or managed by a religious organisation

This may include:

• Churches (all denominations)
• Mosques
• Temples
• Synagogues
• Faith organisations
• Religious charitable trusts

Ownership may be freehold or leasehold, as long as the organisation is responsible for Council Tax liability.

The property is intended to be the residence of a minister of religion.

The term minister of religion usually includes:

• Priests
• Pastors
• Vicars
• Imams
• Rabbis
• Other recognised religious ministers or spiritual leaders

They must be appointed to conduct religious duties within the relevant faith community.

The property is genuinely being held for the next minister.

This means the home is not simply empty or unused – it must be being kept available specifically for occupancy by the incoming minister.

This often occurs during:

• Ministerial transfers or assignments
• Recruitment processes
• Sabbaticals or retirements awaiting replacement
• Periods between appointments

A Class H exemption cannot be granted if:

• The property is occupied
• If anyone moves in – including temporary caretakers – the exemption ends immediately.
• The property is not designated for a minister. For example:
  • A former clergy house now used for general rental
  • A property owned by a religious body but used for administration
  • A property used for community outreach or meetings
  • The property is not intended for a minister’s residence

Class H applies only to property held as living accommodation, not to:

• Offices
• Meeting halls
• Storage sites
• Retreat centres

The religious organisation cannot show the property is being kept specifically for an appointed or incoming minister.

General vacancy or speculative future use does not qualify.

For as long as the property remains empty AND continues to be held for a minister of religion.

There is no maximum time limit as long as the qualifying conditions remain true.

The exemption ends if:

• The property becomes occupied,
• The property is no longer designated for ministerial use, or
• Ownership transfers to someone else.

If the incoming minister moves in, normal Council Tax liability begins immediately (unless another exemption applies, which is rare for occupied clergy residences).

If you want to apply for a Class H exemption or have a question

Use the Council Tax contact form and choose the following options:

• Under which service would you like to contact us? Select Council Tax
• What would you like to contact us about? Select Something else