Exemption A can only be granted for a property if it is unfurnished, nobody lives in it and:
a) it needs major repair work to make it fit to live in, or
b) it is having structural alterations.
The exemption can last for up to 6 months after the main works or alterations are finished (as long as the property is still empty). The maximum period of exemption is 12 months, starting from the date on which the exemption first applies.
The Council Tax law does not explain what sort of work is ‘major repair work’. However, the Leeds Principal Environmental Health Officer believes that it is work needed because it would be unsafe for a person to live in the property if the work was not carried out. This includes work on the roof, supporting walls and internal floor joists.
Some types of work will not make a property exempt, even though the property needs the work. This is because it has to be repair work, needed to make the property safe, not just more comfortable or attractive. It also has to be major work.
The type of work which will not, on its own, make a property exempt includes:
- plastering
- rewiring
- replumbing
- dealing with damp
- replacing the bathroom
- replacing the kitchen
- replacing flooring
- replacing doors and windows
- renewing water pipes.
If you think the property will qualify for this exemption, please download the form on the right. Fill in both sides of this form and send it back to us as soon as possible with proof of the work being done.
In line with Data Protection law, we may use information you give us to prevent or detect fraud or other crimes. We may also share it with other Council services or public organisations if they need it in order to carry out their legal duties.