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Borough council explains tax help for flood victims

News.

News.

Council bosses have issued guidance over the council tax offer for people who have been affected by flooding.

Boston Borough Council has issued the statement to try to clear up any confusion as to what it is offering people and to explain the discounts and exemptions available.

A spokesman for the council said: “Boston Borough Council has limited financial resources and would have to cut other services to finance council tax relaxation further in this instance. It has written to the Government for assistance, and awaits a reply.”

There are different exemptions and discounts available depending on whether a property has been left empty or furnished.

The following discounts and exemptions are available:

○Class A Discount:

This is for properties requiring or undergoing major repairs

The property must be unoccupied and unfurnished

This is a 25% discount

It is for 12 months from the date the property became unoccupied and unfurnished.

○ Class C Discount - 1 Month 100% discount

This is a 100% discount for up to 1 month

The property must be unoccupied and unfurnished

The occupier must have left the property with no intention to return.

If the occupier was the tenant and they have no intention of returning to the property, liability will be amended from the date the tenant left. At this point the owner will then be liable and will receive a one month exemption. After the one month exemption there will either be a full charge or the owner can apply for a Class A discount providing the conditions are satisfied. These are explained earlier in this document

If the occupier was the owner and they have no intention of returning to the property, providing the property is left empty and unfurnished a 1 month exemption will be awarded. After the one month exemption there will either be a full charge or the owner can apply for a Class A discount providing the conditions are satisfied.

○ Class G exemption (100% exemption) – An unoccupied property

This applies to an empty and unfurnished property where the occupation is:

(a) restricted by a condition which—

(i) prevents occupancy, and

(ii) is imposed by any planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 1990(c); or

(b) the occupation of which is otherwise prohibited by law; or

(c) which is kept unoccupied by reason of other action taken under powers conferred by or under any Act of Parliament, with a view to prohibiting its occupation or to acquiring it;

If the property is occupied illegally, the exemption does not apply. The authority usually require a copy of the prohibition notice or a legal document. It will have an effective date on that notice and that’s when we would award the Class G from. Once the notice is then lifted the exemption comes to an end

For properties left unoccupied but are furnished

○ Second home discount – 10%

This is a 10% discount and applies if the property is unoccupied but is furnished and is not the sole or main residence of the owner. This would apply where the property was let as furnished and the tenants have vacated. The owner would be liable and as it is furnished, it is classed as a second home.

 

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