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.

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.

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.

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