Unoccupied properties
Property is being held for a minister of religion
Any premises which are unoccupied and awaiting occupation by a practising minister of any recognised religious denomination are exempt for a maximum of 12 months. The exemption starts from the day that the premises became unoccupied. The exemption will cease if the premises are not to be used as a residence for a practising minister.
After the exemption ends a Council Tax Premiums may apply.
