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Council Tax exemptions and discounts from 1 April 2013

The Government allowed billing authorities greater discretion over applying discounts and exemptions for certain categories of property from April 2013.

Changes to discounts and exemptions support our wish to see vacant homes within the Borough reduced.

In keeping with the council's strategy to encourage vacant properties back into use, Boston Borough Council made the following changes to exemptions and discounts:

i) Replaced Class A exemption with a 25% discount for the whole period

ii) Replaced Class C exemption with a 100% discount for one month, then a 0% discount for the remaining period up to 2 years

iii) Reduced the discount for long term empty homes to 0%.

iv) Introduced a 'premium' to charge 150% on dwellings left empty and unoccupied for more than 2 years.  There are exemptions to this - these are:

· A dwelling which is the sole or main residence of a member of the armed forces, who is absent from the property as a result of such service

· An annexe deemed unoccupied because it is being treated by the occupier of the main dwelling, as part of that main dwelling

A Class A exemption is awarded where a property is unfurnished and needs major repairs or is undergoing structural alterations to make it habitable (for up to 12 months only)

A Class C exemption is awarded where a property is unoccupied and unfurnished

Please see the 'frequently asked questions' document at the bottom of this page for further information about these changes. If you have a specific enquiry you would like to discuss then please email with your name, contact details and  a brief description of you query and we will have a technical officer call you back.

The table below provides further details on the changes.

From 01 April 2013 the following changes took place:

Type of Exemption / Discount

Current Exemption / Discount

New Exemption / Discount from 01 April 2013

Long Term Empty properties

50% Discount

0% discount i.e. 100% charge

Class C Exemption (Vacant, unoccupied and substantially unfurnished)

Exemption for 6 months

100% discount for up to one month, per property not account, then a 0% discount (i.e. 100% charge for the remaining period). Please see the 'frequently asked questions' document.

Class A Exemption (Vacant dwellings where major repair works or structural alterations are required or underway)

Full exemption for up to 12 months

25% discount for the 12 month period.

Properties Empty after 2 years

100% exemption for the first 6 months then 50% discount

Introduced an empty homes premium of 50% to charge 150%

Related documents

Size Name
[16kb] Council Tax Technical Changes – Frequently Asked Questions Council Tax Technical Changes – Frequently Asked Questions

The documents in this section are in Adobe Acrobat format (pdf). You will need Acrobat Reader to view these files which can be downloaded from the Adobe website free of charge.