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  • #20520

    Can anyone give their advice on this scenario please?
    An exemption is awarded on a property due to the only occupant dying. The deceased exemption is awarded for more than 12 months and then the property is sold.
    The new owner applies for an exemption due to the property being uninhabitable because of major repairs being carried out.
    Because more than 12 months have elapsed since the property was last occupied would an uninhabitable exemption be refused? Or does the time limit of 12 months start from the date the new owner took ownership?
    Any comments gratefully received!


    Exemption classes can overlap and therefore the entitlement to Exemption Class A (Dwellings [b:23c8b4ae3b]requiring[/b:23c8b4ae3b]/undergoing repair or structural alteration) would commence on the first day that the property met the relevant criteria. This may well have been whilst the property was in receipt of another exemption (in this case Class F – liable person deceased).

    The difficulty for LA’s it normally to establish at what exact date the property became entitled to the exemption A. Presumably the property was habitable prior to the previous taxpayers death and would be classed as such during the Exemption F period.

    Usually the new occupier will undertake some work to trigger the start of the exemption e.g. commence structural alterations etc. They would then be entitled to 12 months Exemption Class A from that date. However, if you could establish that the property did meet the criteria during the deceased exemption period then the new occupier would only qualify for the remainder on any time left (e.g. 9 months used the new occupier would qualify for the remaining 3 months).

    Confused now ???? 😕


    Doesn’t take much to confuse me! 😆
    Thanks for the reply!

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