Unoccupied properties used by a charity
What you need to know
A property owned or leased by a registered charity that is unoccupied is exempt from council tax. This means you do not have to pay council tax for the property.
The property:
- does not need to be clear of furniture
- must have been last occupied by the charity
- must have been used for delivering the charity's objectives
The exemption will be granted for up to six months from the date it became unoccupied.