Class B - Empty property owned by a charity
This exemption applies only while the property remains empty.
- Is owned by a registered charity, and
- Has become unoccupied, and
- Was last used for the charitable purposes of that charity.
When all three conditions are met, the property can receive a 100% Council Tax exemption for up to 6 months, provided it remains empty throughout the exemption period.
Who qualifies?
To qualify for Class B:
- The owner must be a registered charity
- This includes charities registered with the Charity Commission or recognised as charitable under law.
- The exemption applies only when the charity is the legal owner (freeholder or leaseholder) and responsible for the Council Tax.
- The property must be unoccupied
- If the property becomes occupied at any point whether by the charity, a tenant, or anybody else the exemption ends immediately.
- The last use of the property must have been for charitable purposes
- This means the charity must have used the property to further its charitable objectives. Merely owning the property is not enough; its last actual use must have been directly linked to the charity’s work.
How long does the exemption last?
Up to 6 months only.
The exemption can run for a maximum of six consecutive months from the date the property becomes empty. Once the six‑month period expires, normal Council Tax charges resume unless a different exemption class applies.
Important information
The six‑month period cannot be paused or restarted, even if:
- the property is re‑occupied temporarily
- the ownership changes (unless to another qualifying charity)
- When the exemption does not apply
A Class B exemption cannot be granted if:
- The charity never used the property for charitable purposes.
- The property’s last use was commercial or residential, even if owned by a charity.
- The charity intends to let the property to generate rental income (this is considered a commercial purpose).
- The property becomes substantially furnished or occupied during the exemption period.
Contact us
If you want to apply for a Class B exemption
Use our 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 Class B – Unoccupied dwelling owned by a charity
If you do not want to apply yet and just have a question
If you only have a question about the Class B exemption, you can still use the Council Tax contact form, but choose different options:
- Under which service would you like to contact us? Select Council Tax
- What would you like to contact us about? Select Something else