Class R – Empty caravan pitch or boat mooring

A Class R exemption applies when a caravan pitch or boat mooring is not currently occupied by a caravan or houseboat.

This exemption recognises that Council Tax is charged only when a pitch or mooring is being used as a domestic dwelling, and therefore, where no caravan or boat occupies the pitch, it cannot be considered a dwelling for Council Tax purposes.

Class R applies specifically to:

An empty caravan pitch

A pitch designed for placing a caravan is exempt when:

• No caravan is sited on the pitch, and
• The pitch is not being used as a residence by anyone.

An empty houseboat mooring

A mooring designed for a houseboat is exempt when:

• No boat is moored, and
• The mooring is not being used as a dwelling.

Important distinction

The exemption applies to the pitch or mooring itself, not to caravans or boats stored elsewhere.

A Class R exemption applies when:

• The pitch or mooring is capable of domestic occupation.

For example:

• a pitch or mooring normally subject to Council Tax when occupied by a caravan/houseboat used as a person’s main residence
• The pitch or mooring is currently empty and unused
• There must be no caravan or houseboat physically present
• It is not being used for any other domestic purpose

The land or mooring must not serve as:

• A storage space
• A living area
• A secondary domestic location

A Class R exemption cannot apply when:

• A caravan or boat is on the pitch or mooring. Even if temporarily unused, if the caravan/boat is positioned on the pitch/mooring, the exemption does not apply.
• The pitch or mooring is used for commercial purposes.

For example:

• Storing a caravan for hire
• Mooring vessels as part of a business
• Using the pitch/mooring for repairs or commercial storage

Class R only applies to domestic caravan pitches and moorings.

This does not qualify for:

• A caravan or houseboat is placed on the pitch but is not currently lived in. If a caravan or boat is present even if empty it is considered “occupied” for Council Tax purposes unless another exemption class applies.

As long as the pitch or mooring remains empty.

There is no maximum time limit, provided:

• No caravan or houseboat occupies the site, and
• The pitch/mooring remains unused domestically.

The exemption ends immediately when:

• A caravan is moved onto the pitch
• A houseboat is moored at the site
• The site becomes used for any form of domestic occupation

Once a caravan or boat is placed back on the pitch/mooring, the dwelling becomes liable for Council Tax at the normal rate (unless another exemption applies).

If you want to apply for a Class R 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