A property owned by a charity or charitable organisation may be exempt from Council Tax if it:
- was last used for the purpose of the charity or charitable organisation
- is unoccupied for more than 6 weeks and up to 6 months
The exemption will not apply when a charity first becomes liable to pay Council Tax for a property. This is because the last time the property was occupied will not have been for the purposes of the charity.
The exemption will end if the property becomes occupied or is no longer owned by the charity or charitable organisation.
What you need to apply
You'll need to complete the application form with proof that you're eligible for the exemption.
Information about the charity
We need:
- the full name of the charity or charitable organisation
- the registered head office address
- Charity Commission registration number
If you cannot provide the Charity Commission registration number, we'll need either:
- a copy of the organisation's Memorandum and Article of Association
- a letter from HM Revenues and Customs (HMRC) confirming the organisation is registered as a charity for tax purposes
- a letter explaining why the organisation is not registered for tax purposes if that's the case
Information about the property
We need:
- the full address of the property you're applying for
- the Council Tax account number
- a full list of all properties in the borough that the charity owns or leases in furtherance of their objectives
Apply
This applies whether the property has furniture or not. You must pay Council Tax while you wait for us to decide if you're eligible for a discount.